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of <h1>High Court can hear writ petitions challenging Advance Ruling Authority orders under Articles 226 and 227.</h1> There is no provision for appealing an order from the Advance Ruling Authority. However, a writ petition can be filed against such an order. In a notable case, it was determined that challenging an advance ruling in the High Court under Articles 226 and 227 of the Constitution is permissible. The Supreme Court disposed of a Special Leave Petition, granting the petitioner the liberty to approach the High Court. The High Court is requested to expedite the hearing of such writ petitions by the Division Bench handling income-tax matters.
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