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?
9 April, 2015
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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 ... Summary
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.
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