Advance Ruling Application should not be admitted by ARA as investigation began before filing of an application

Master Minds Vs. Appellate Authority For Advance Ruling & Others (Andhra Pradesh High Court)

Andhra Pradesh High Court held that when investigation has already been commenced prior to filing of an application before Advance Ruling Authority (ARA), the authority should not admit the application and thereafter issue its ruling. Accordingly, the order is liable to be set aside.

Facts-

The petitioner is a proprietary con

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