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Under what circumstances will the application for Advance Ruling be compulsorily rejected?
Team SoOLEGAL | 01/01/1970

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.


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