Under what circumstances will the application for Advance Ruling be compulsorily rejected?


Application has to be invariably rejected in certain situations as prescribed under section 98 (2) which are enumerated as below:

(a) if the question raisedinthe applicationisalready pending in the applicant’s case before any First Appellate Authority, the Appellate Tribunal or any Court;

(b) if the question raised in the application is the same as in a matter already decided by the First Appellate Authority, the Appellate Tribunal or any Court;

(c) if the question raised in the application is the same as in a matter already pending in any proceedings in the applicant’s case under any of the provisions of the Act;

(d) if the question raised in the application is the same as in a matter in the applicant’s case already decided by the adjudicating authority or assessing authority, whichever is applicable.

If  the  application  is  rejected,  it  should  be  by  way  of a speaking order giving the reasons for rejection.


User Comments


×

C2RMTo Know More

Something Awesome Is In The Work

0

DAYS

0

HOURS

0

MINUTES

0

SECONDS

Sign-up and we will notify you of our launch.
We’ll also give some discount for your effort :)

* We won’t use your email for spam, just to notify you of our launch.
×

SAARTHTo Know More

Launching Soon : SAARTH, your complete client, case, practise & document management SAAS application with direct client chat feature.

If you want to know more give us a Call at :+91 98109 29455 or Mail info@soolegal.com