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        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.

        <h1>Application Closed Due to Applicant's Non-Appearance at Hearings</h1> The Advance Ruling Authority closed the application as the applicant repeatedly failed to appear for scheduled personal hearings, leading to the ... Non-appearance on the date of hearing - HELD THAT:- It seems that the applicant is deliberately avoiding personal hearing and no purpose seems to be served by providing any further opportunities. Since the applicant does not seem to be interested in obtaining advance ruling, the application is filed. Ordered accordingly. The applicant repeatedly failed to appear for scheduled personal hearings despite communications sent via email and ordinary post. The Advance Ruling Authority concluded that the applicant was deliberately avoiding the hearings and decided to close the application as the applicant did not seem interested in obtaining an advance ruling.

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