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Whether appeal can be filed against the order of Advance Ruling Authority ? If no, whether there is any other remedy available to file a objection against the order?
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.... petition can be filed against the order of Advance Ruling Authority. In the case of Columbia Sportswear [2012 (8) TMI 105 - SUPREME COURT], it was held that an advance ruling of the authority should not be permitted to be challenged before the High Court under Articles 226 and/or 227 of the Constitution would be to negate a part of the basic structure of the Constitution. Also held that in this ....