Appeals against advance rulings: Regulation 10's prescribed forms, fee requirements and deemed filing date have been omitted. Regulation 10, now omitted, previously governed appeals against advance rulings before the Appellate Authority. Applicants were required to use Form ... Summary
Appeals against advance rulings: Regulation 10's prescribed forms, fee requirements and deemed filing date have been omitted.
Regulation 10, now omitted, previously governed appeals against advance rulings before the Appellate Authority. Applicants were required to use Form CAAR-2 and pay the prescribed fee, while a Principal Commissioner or Commissioner used Form CAAR-3 without a fee. Submission was deemed to occur on the date the appeal was received by the Appellate Authority.
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