Advance Ruling applications may be filed manually with online fee payment requirement and prescribed forms. Advance ruling applications and appeals may be filed manually in quadruplicate in the prescribed forms where the portal module is unavailable; applications must state the question sought, be accompanied by the fee deposited online via a generated temporary ID with printed challan, and be signed by authorised persons with self attested annexures and supporting documents. Appeals by officers use a separate prescribed form and attract no fee. All filings must be presented to the jurisdictional State Authority or State Appellate Authority for Advance Ruling.
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 applications may be filed manually with online fee payment requirement and prescribed forms.
Advance ruling applications and appeals may be filed manually in quadruplicate in the prescribed forms where the portal module is unavailable; applications must state the question sought, be accompanied by the fee deposited online via a generated temporary ID with printed challan, and be signed by authorised persons with self attested annexures and supporting documents. Appeals by officers use a separate prescribed form and attract no fee. All filings must be presented to the jurisdictional State Authority or State Appellate Authority for Advance Ruling.
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