2020 (1) TMI 392

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ot be fair that the petitioner is prevented from seeking an advance ruling, merely because he is registered as an OIDAR service provider. The respondents are directed to entertain the physical application of the petitioner to seek advance ruling, which may be made within a week. The petitioner is permitted to deposit the fee for advance ruling and provide physical challan to the respondents alo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed 05.12.2019. The application stands disposed of in the aforesaid terms. W.P.(C) 12352/2019 Mr. Bansal has taken instructions in terms of the previous order. Mr. Bansal, on instructions from respondent No. 4, makes a statement that the tax already stands paid by the petitioner for the month of May, 2019 and he assures that no separate demand for tax in relation to t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er in moving the application on account of the presently prevailing electronic system may entail huge tax liabilities and penalties for the petitioner. He, therefore, submits that the petitioner may be permitted to proceed to move the application for advance ruling physically. We see no impediment in the petitioner doing so. It would not be fair that the petitioner is prevented from seeki .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X