Continuation of proceedings enables legal representatives to continue advance ruling applications when the original applicant ceases to exist. Where an applicant for an advance ruling dies or is wound up, dissolved, amalgamated, succeeded to, or otherwise comes to an end, the application shall not abate and the Authority may permit continuation of the proceedings by the executor, administrator or other legal representative, or by the liquidator, receiver or assignee, upon an application in that behalf where the Authority considers the circumstances justify it.
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.
Continuation of proceedings enables legal representatives to continue advance ruling applications when the original applicant ceases to exist.
Where an applicant for an advance ruling dies or is wound up, dissolved, amalgamated, succeeded to, or otherwise comes to an end, the application shall not abate and the Authority may permit continuation of the proceedings by the executor, administrator or other legal representative, or by the liquidator, receiver or assignee, upon an application in that behalf where the Authority considers the circumstances justify it.
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