Advance ruling application withdrawal option lets applicants halt processing of transferred applications when no Board order has issued. A proviso is added allowing applicants whose advance-ruling applications were transferred to the Board for Advance Rulings to request in writing that the transferred application not be proceeded with if, at the time of the request, the Board has not passed an order under the provision governing transferred applications; that request must be made on or before 31st October, 2024, and the amendment takes effect from 1st October, 2024.
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 withdrawal option lets applicants halt processing of transferred applications when no Board order has issued.
A proviso is added allowing applicants whose advance-ruling applications were transferred to the Board for Advance Rulings to request in writing that the transferred application not be proceeded with if, at the time of the request, the Board has not passed an order under the provision governing transferred applications; that request must be made on or before 31st October, 2024, and the amendment takes effect from 1st October, 2024.
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