Advance ruling appeals before the National Appellate Authority may be confirmed or modified after hearing the parties. The National Appellate Authority may, after giving an opportunity of being heard to the applicant and specified tax officers, pass such order as it thinks fit on an appeal against an advance ruling, including confirming or modifying the ruling appealed against. If the members differ in opinion, the matter is decided according to the opinion of the majority. The order is to be passed, as far as possible, within ninety days, and a certified copy is to be sent to the concerned parties and authorities.
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.
Advance ruling appeals before the National Appellate Authority may be confirmed or modified after hearing the parties.
The National Appellate Authority may, after giving an opportunity of being heard to the applicant and specified tax officers, pass such order as it thinks fit on an appeal against an advance ruling, including confirming or modifying the ruling appealed against. If the members differ in opinion, the matter is decided according to the opinion of the majority. The order is to be passed, as far as possible, within ninety days, and a certified copy is to be sent to the concerned parties and authorities.
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