Ruling in Columbia Sportswear Company v Director of Income Tax, Bangalore, the Supreme Court recently held that orders of the Authority for Advance Rulings (AAR) can be challenged by way of writ petitions in high courts.
Columbia Sportswear had filed a special leave petition to challenge an AAR ruling. The Supreme Court had to consider whether such rulings could be challenged despite their “binding” effect and whether a direct challenge in the Supreme Court was desirable.
The court held that the AAR exercises judicial power and is a “tribunal” whose rulings can be challenged under articles 136 and 227 of the constitution. The Supreme Court “does not encourage an aggrieved party to appeal directly to this court against the order of a tribunal exercising judicial functions unless it appears to the court that a question of principle of great importance arises”.
You must be a
subscribersubscribersubscribersubscriber
to read this content, please
subscribesubscribesubscribesubscribe
today.
For group subscribers, please click here to access.
Interested in group subscription? Please contact us.
你需要登录去解锁本文内容。欢迎注册账号。如果想阅读月刊所有文章，欢迎成为我们的订阅会员成为我们的订阅会员。
The update of court judgments is compiled by Bhasin & Co, Advocates, a corporate law firm based in New Delhi. The authors can be contacted at lbhasin@bhasinco.in or lbhasin@gmail.com. Readers should not act on the basis of this information without seeking professional legal advice.
