Ex parte disposal of advance ruling allows rehearing if sufficient cause shown and opposing party granted opportunity. Regulation 16 authorises the Authority to dispose of an application ex parte if the applicant or the Principal Commissioner or Commissioner does not appear in person or through an authorised representative on the hearing date; where an application is so disposed of, the applicant or the Principal Commissioner or Commissioner may apply within a limited period, and if sufficient cause for non appearance is shown, the Authority, after allowing the opposite party a reasonable opportunity to be heard, may set aside the ex parte order and restore the application for fresh hearing.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Ex parte disposal of advance ruling allows rehearing if sufficient cause shown and opposing party granted opportunity.
Regulation 16 authorises the Authority to dispose of an application ex parte if the applicant or the Principal Commissioner or Commissioner does not appear in person or through an authorised representative on the hearing date; where an application is so disposed of, the applicant or the Principal Commissioner or Commissioner may apply within a limited period, and if sufficient cause for non appearance is shown, the Authority, after allowing the opposite party a reasonable opportunity to be heard, may set aside the ex parte order and restore the application for fresh hearing.
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