Transfer of pending cases: pending advance ruling proceedings are transferred to the new Authority on the appointed day. Clause 14 mandates that all applications and other proceedings pending before existing advance ruling bodies for income-tax (including Central Sales Tax appellate matters) and for central excise, customs and service tax shall stand transferred to the new unified Authority on the appointed day, effecting succession of jurisdiction and case files without separate transfer procedures.
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.
Transfer of pending cases: pending advance ruling proceedings are transferred to the new Authority on the appointed day.
Clause 14 mandates that all applications and other proceedings pending before existing advance ruling bodies for income-tax (including Central Sales Tax appellate matters) and for central excise, customs and service tax shall stand transferred to the new unified Authority on the appointed day, effecting succession of jurisdiction and case files without separate transfer procedures.
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