26 - Advance Rulings

No. There is no provision available regarding appeal against the order of Advance Ruling Authority. 

Howe ever, writ 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 Special Leave Petition, we do not find that a substantial question of general importance arises nor is it shown that a similar question is already pending before this Court for which the petitioner should be permitted to approach this Court directly against the advance ruling of the Authority. We accordingly dispose of this Special Leave Petition granting liberty to the petitioner to move the appropriate High Court under Article 226 and/or 227 of the Constitution. We request the concerned High Court to ensure that the Writ Petition, if filed, is heard by the Division Bench hearing income-tax matters and we request the Division Bench to hear and dispose of the matter as expeditiously as possible.

Writ remedy against advance rulings where no statutory appeal exists; seek High Court review under constitutional writ jurisdiction. No statutory appeal exists against orders of the Advance Ruling Authority; the available remedial route is a writ petition invoking constitutional writ jurisdiction in the appropriate High Court. The Supreme Court has indicated parties should approach the High Court rather than seek direct original jurisdiction at the apex court, and courts are urged to allocate and expedite fiscal writ matters.