Advance ruling application procedure requires defect rectification or referral to Authority, with prescribed hearing, notice, and order processes. Regulation 8 requires scrutiny of advance ruling applications for defects, communication of deficiencies, and rectification within a prescribed time; applications are deemed received on re submission after removal of defects. Defect free applications receive a serial number and are forwarded to the Principal Commissioner or Commissioner for records and comments; unresolved defects lead to placement before the Authority. The Authority may issue a notice and afford a hearing if prima facie rejection is considered, and may allow or reject the application, communicating orders and permitting further response before pronouncement of the advance ruling.
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 application procedure requires defect rectification or referral to Authority, with prescribed hearing, notice, and order processes.
Regulation 8 requires scrutiny of advance ruling applications for defects, communication of deficiencies, and rectification within a prescribed time; applications are deemed received on re submission after removal of defects. Defect free applications receive a serial number and are forwarded to the Principal Commissioner or Commissioner for records and comments; unresolved defects lead to placement before the Authority. The Authority may issue a notice and afford a hearing if prima facie rejection is considered, and may allow or reject the application, communicating orders and permitting further response before pronouncement of the advance ruling.
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