https://www.taxtmi.com/news?id=807 The Authority for Advance Rulings qualifies as a tribunal because it has civil court powers and the procedural 'trappings of a court', including powers to summon and examine witnesses, compel production of books, an obligation to afford hearing and give reasons; accordingly its advance rulings are amenable to supervisory writ jurisdiction and certiorari for errors apparent on the face of the record or for decisive errors of fact or law that affect jurisdiction. en-us Sat, 25 Apr 2009 18:20:28 +0530 Sat, 25 Apr 2009 18:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/news?id=807 The Authority for Advance Rulings qualifies as a tribunal because it has civil court powers and the procedural 'trappings of a court', including powers to summon and examine witnesses, compel production of books, an obligation to afford hearing and give reasons; accordingly its advance rulings are amenable to supervisory writ jurisdiction and certiorari for errors apparent on the face of the record or for decisive errors of fact or law that affect jurisdiction. News - Sat, 25 Apr 2009 18:20:28 +0530 https://www.taxtmi.com/news?id=807