Important judgments with regard to Advance Rulings :
| Ruling by Advance Rulings Authority binding on applicant, transaction on which ruling sought and the departmental officers concerned – Jurisdiction of Courts not excluded by implication or otherwise – Writ jurisdiction invocable against advance rulings – Article 226 of Constitution of India | UAE Exchange Centre Ltd v. UOI 2009 (236) ELT 223 (Del)). |
| The advance ruling can be applied for only proposed activity. It cannot be applied for any ongoing activity.
For example: Expansion of existing manufacturing activity |
Zuari Cement Ltd. 2009 (239) E.L.T. 495 (A.A.R.) |
| In this case, it was held that the application for rectification of mistake is not maintainable as the error was not apparent from the record. | Tex (India) Pvt. Ltd. 2004 (168) E.L.T. 27 (AAR) |
| It was held that, the question raised in application that has already been decided by the Appellate Tribunal and was not raised at the time of admission of application such plea cannot be entertained by the Authority. | Permalite Electricals (P) Ltd. 2004 (168) E.L.T 164 (A.A.R) |