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AAR rejects Application for lack of interest of applicant in obtaining advance ruling

Case Law Details

TaxGuru Citation
2018 taxguru.in 2564
Case Name
In re Indication Instruments Ltd. (GST AAR Haryana)
Date of Judgement/Order
Only available for paid members
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In re Indication Instruments Ltd. (GST AAR Haryana)

The applicant has time and again not appeared under the pretext of proper communications towards the date of hearing not being received.

The last Personal Hearing was provided for 09.10.2018 and when the staff enquired about the applicant’s schedule for the day’s personal hearing, the applicant vide their letter dated 13.101018 received in the office by ordinary post on 18.10.2018 had stated  that the information for personal hearing of 0910.2018 was received by them on 12.10.2018 through ordinary post, whereas the communication was also emailed on 03.10.2018 at the email IDs given in the application i.e. [email protected] and [email protected].

Surprisingly for personal hearing scheduled for today, i.e. 16.10.2018, again the applicant has stated that no communication was received by them, although, the office had duly emailed the scheduled personal hearing for today at their email Ids provided in the application as mentioned above.

It seems that the applicant is deliberately avoiding personal hearing and no purpose seems to be served by providing any further opportunities. Since the applicant does not seem to be interested in obtaining advance ruling, the application is filed.

Ordered accordingly.

To be communicated.

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