https://www.taxtmi.com/acts?id=7072 Rule 17 permits the Authority to dispose of an advance-ruling application ex parte if the applicant or Commissioner fails to appear for the hearing. If the absent party applies within 15 days and shows sufficient cause for non-appearance, the Authority may set aside the ex parte order and, after giving the opposite party a reasonable opportunity to be heard, restore the application for fresh hearing. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 09 Dec 2025 11:55:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=7072 Rule 17 permits the Authority to dispose of an advance-ruling application ex parte if the applicant or Commissioner fails to appear for the hearing. If the absent party applies within 15 days and shows sufficient cause for non-appearance, the Authority may set aside the ex parte order and, after giving the opposite party a reasonable opportunity to be heard, restore the application for fresh hearing. Act-Rules Direct Taxes Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=7072