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Is there a need for the AAR under the CGST Act to be bound to dispose off ex parte applications on merits?

October 23, 2019[2019] 110 taxmann.com 393 (Article)
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Recently, the Authority for Advance Ruling, Tamil Nadu (‘the AAR’ for short), passed an order dated 25th July 2019 rejecting the application filed by M/s. Prism Fluids LLP [(2019) 108 taxmann.com 486]. The ground on which the AAR rejected the said application was that despite having given M/s. Prism Fluids LLP (‘the Applicant’ for short) opportunities to furnish certain documents that the AAR felt were necessary for pronouncing its advance ruling on the questions specified in the application, th
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