TMI Blog2021 (3) TMI 911X X X X Extracts X X X X X X X X Extracts X X X X ..... out by Mr. Vohra (something which has not been refuted by Mr. Aggarwal), 85 to 90% of the remittances have been made to the BT Plc, a non-resident company, which approached the Authority for Advance Rulings [in short AAR ] as far back in 2015. Record shows that the application of AAR was admitted as far back on 07.08.2015. Therefore, a large part of problem, to say, has its genesis in the AAR not acting with due alacrity. Captioned writ petitions can be disposed of with the following directions: (i) The concerned authority will adjudicate the impugned show cause notices qua which we are told that the petitioners have filed their replies. (ii) While carrying out the adjudication, the concerned authority will in the first instan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n WP(C) 3482/2021 CM APPL. 10554/2021 in WP(C) 3492/2021 CM APPL. 10546/2021 in WP(C) 3489/2021 CM APPL. 10548/2021 in WP(C) 3490/2021 CM APPL. 10598/2021 in WP(C) 3501/2021 1. Allowed, subject to just exceptions. WP(C) 3470/2021 and CM APPL. 10517/2021 WP(C) 3482/2021 and CM APPL. 10534/2021 WP(C) 3492/2021 and CM APPL. 10553/2021 WP(C) 3489/2021 and CM APPL. 10545/2021 WP(C) 3490/2021 and CM APPL. 10547/2021 WP(C) 3501/2021 and CM APPL. 10597/2021 2. Issue notice. 3. Mr. Sunil Aggarwal accepts service on behalf of the respondents/Revenue. 4. With the consent of counsel for the parties, the writ petitions are taken up for hearing and final disposal. 5. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this stage in exercise of powers under Article 226 of the Constitution. 7. Having heard the learned counsel for the parties, according to us, if the statutory authority exercises its powers without determining whether or not it has jurisdiction in the matter, that itself, may, in certain cases, call for interference. 7.1 In this particular matter, as pointed out by Mr. Vohra (something which has not been refuted by Mr. Aggarwal), 85 to 90% of the remittances have been made to the BT Plc, a non-resident company, which approached the Authority for Advance Rulings [in short AAR ] as far back in 2015. 7.2 The record shows that the application of AAR was admitted as far back on 07.08.2015. Therefore, a large part of problem, to say, ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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