Appellate review of advance rulings allows confirmation or modification after hearing, subject to a prescribed time limit. The Appellate Authority may, after hearing the parties, pass an order confirming or modifying an advance ruling; it must do so within the prescribed period from filing of the appeal or reference. If members differ on any point in the appeal or reference, it is deemed that no advance ruling can be issued on that question. A certified, signed copy of the advance ruling must be sent to the applicant, the concerned officer, the jurisdictional officer and the Authority after pronouncement.
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.
Appellate review of advance rulings allows confirmation or modification after hearing, subject to a prescribed time limit.
The Appellate Authority may, after hearing the parties, pass an order confirming or modifying an advance ruling; it must do so within the prescribed period from filing of the appeal or reference. If members differ on any point in the appeal or reference, it is deemed that no advance ruling can be issued on that question. A certified, signed copy of the advance ruling must be sent to the applicant, the concerned officer, the jurisdictional officer and the Authority after pronouncement.
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