Advance Rulings
simarpreet kaur bhohi (1 Points)
20 June 2019
Can we appeal against the advance rulings in courts??
simarpreet kaur bhohi (1 Points)
20 June 2019
Radhika Harsha
(Chartered Accountant)
(72 Points)
Replied 20 June 2019
Suresh Thiyagarajan
(Student)
(3986 Points)
Replied 20 June 2019
1. SC made it clear that AAR is an another Tribunal within the constitution of India even through ruling u/s 245S binding on the applicant and tax authorities. Binding nature cannot take away the rights to file an appeal in Court.
2. Hence ruling of AAR can be challenged in HC.
3. Refer Case law Uae Exchange Centre Limited vs Union Of India And Another dated 13.02.2009.
Please correct me if the above solution has an alternative view.
GST Live Certification Course (39th Batch) - April 2024 (Weekend Batch) (With Certificate)
"Live class on Python for Financial Analysis: Unlocking Efficiency in Accounting and Finance"
CAclubindia
