2021 (2) TMI 820

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....Khan, Advocate. O R D E R [VIA VIDEO CONFERENCING] CM APPL.6049/2021 (for exemption) 1. Exemption allowed, subject to just exceptions. 2. The application stands disposed of. W.P.(C) 2064/2021 & CM APPL Nos. 6048/2021 (for interim relief) 3. The Petitioner had filed an application for advance ruling before the Authority on 15th June, 2018, seeking ruling on questions raised in respect of its....

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....o start the proposed business due to this. He submits that the adjudication and resolution of queries relating to applicability of taxes by the Advance Ruling Authority is necessary in order to have clarity for planning the new venture of red and white de-alcoholised wines. 4. Mr. Shadan Farasat, learned Additional Standing Counsel who appears on advance notice submits that the Advance Ruling Aut....