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Since the applicant does not seem to be interested in obtaining advance ruling, the application is dismissed.

Authority for Advance Ruling — Personal Hearing – The applicant has time and again not appeared under the pretext of proper communications towards the date of hearing not being received. The authority observed that the last Personal Hearing was provided for 09.10.2018 but the applicant vide their letter dated 13.10.2018 received in the office by ordinary post on 18.10.2018 stated that the information for personal hearing of 09.10.2018 was received by them on 12.10.2018 through ordinary post, whereas the communication was also emailed on 03.10.2018 at the email IDs. Further, on PH for 16.10.2018, the applicant stated that no communication was received by them, although, the office had duly emailed the scheduled personal hearing for at their email Ids. The authority observed that the applicant is deliberately avoiding personal hearing and no purpose seems to be served by providing any further opportunities. The applicant does not seem to be interested in obtaining advance ruling. Held that:- The Hon’ble Authority for filed the appeal.
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