Advance Ruling — The applicant sought an advance ruling in respect of a question of law, and the inability of the petitioner in moving the application on account of prevailing electronic system may entail huge tax liabilities and penalties for the petitioner. He, therefore, submits that the petitioner may be permitted to proceed to move the application for advance ruling physically. It would not be fair that the petitioner is prevented from seeking an advance ruling, merely because he is registered as an OIDAR service provider. Respondent is directed to entertain the physical application of the petitioner to seek advance ruling. — NCS Pearson, Inc. Vs. Secretary, Department of Revenue & Ors. [2020] 20 TAXLOK.COM 007 (Delhi)