(1) A separate application for determination of a disputed question shall be made in respect of each question that is sought to be determined and such application shall be presented to the Registrar of the Tribunal.

(2) The application shall (a)be in writing,

(b) contain the name and address of the applicant, with TIN/SRIN

(c) be accompanied with proof of payment of fees when the application is filed by a registered dealer.

(d) contain a statement of relevant facts in detail along with supporting evidence, if any;

(e) contain a statement explaining the circumstances in which the dispute has arisen, and

(f) be signed and verified by the dealer and not by any authorised person.

Verification

I ............ (Name) ............ (relationship with the business) do hereby declare that the particulars furnished and statements made above are correct and complete to the best of my knowledge and belief.

I also declare that the disputed question on which Advance Ruling is sought is not the subject matter of any assessment or appeal proceeding in my / our case.

(3) The Registrar of the Tribunal shall maintain a separate register for application filed under section 78A.

(4)The application for advance ruling shall be admitted for hearing, if it is in order.

(5)The application may be summarily rejected, if the application is incomplete or on any other ground which the Tribunal may consider sufficient.

Provided that, before an order is passed summarily rejecting the application under this sub-rule, the applicant shall be given a reasonable opportunity of being heard by issue of notice in Form VAT-507-A.

(6) On admission of application seeking Advance Ruling, notice fixing the date for hearing shall be issued in Form VAT-509-A which shall be served in the manner prescribed in rule 99.

(7) The Tribunal shall pass orders in writing in respect of the applications admitted after hearing the applicant as well as the Commissioner.

(8) On receipt of representation from the Commissioner in writing seeking declaration of any Advance Ruling issued under sub-section (4) as void ab initio under sub-section (7) or application / representation for modification of any Advance Ruling under sub-section (8) of Section 78A. The tribunal shall hear the parties by issuing notice in Form VAT-509-B.

(9) After hearing the parties as per notice issued under sub-rule (8), the Tribunal shall pass orders under sub-section (7) or sub-section (8) of Section 78A.

(10) Copies of order passed under section 78A shall be supplied to the Commissioner as well as to the other party to the Advance Ruling in the manner prescribed in Rule 113.