Ex parte advance ruling hearings permit merits disposal, subject to restoration where sufficient cause for non-appearance is established. Ex parte hearing of advance ruling applications may occur where the applicant or the Principal Commissioner or Commissioner does not appear at a scheduled ... Summary
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Ex parte advance ruling hearings permit merits disposal, subject to restoration where sufficient cause for non-appearance is established.
Ex parte hearing of advance ruling applications may occur where the applicant or the Principal Commissioner or Commissioner does not appear at a scheduled or adjourned hearing. The Authority may decide the application on merits. Affected parties may seek setting aside of an ex parte order or advance ruling within seven days of receipt, upon showing sufficient cause for non-appearance. After hearing the opposite party, the Authority may set aside the order or ruling and restore the application for fresh hearing.
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