2020 (2) TMI 1670

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....ard learned Counsel for the parties. 2. The Petitioner had filed an application before the Authority for Advance Ruling on 14 July 2016. The proceedings had commenced before the Authority for Advance Ruling and the order was reserved on 4 May 2018. After the order was reserved, the Principal Commissioner of the Advance Ruling Authority retired before the ruling could be passed. Thereafter a show....