Ruling of Advance Authority  —– The intra-Court appeal filed against an order dated 18th November, 2022, whereby, the learned Single Bench declined to grant any interim order till the disposal of the writ petition. The appellants submitted that they were unaware of the fact that the 4th respondent had approached the authority for an advance ruling and were informed by the 4th respondent only after the order was passed by the authority and even thereafter though the appellants had made a request to the 4th respondent to prefer an appeal to the appellate authority, such request was not considered by the 4th respondent. The court observed that the appellants cannot be nonsuited by virtue of an order, which was passed by the authority without hearing them. Therefore, the appellants should not be left remediless. The matter has to be re-examined by the authority themselves instead of directing the appellants to approach the appellate authority.

Held that:- The Hon’ble High Court set aside the order passed by the 5th respondent dated 9th August, 2021 and remanded the matter back to the 5th respondent for fresh consideration. The 5th respondent is directed to issue notice to the appellants as well as the 4th respondent, hear the parties afresh, permit the appellants to submit documents as well as written submissions and thereafter fresh orders be passed on merits and in accordance with law, within a period of eight weeks.