ISSUE:
Whether a ruling of AAR can directly be challenged before the Supreme Court under Article 136 of the Constitution or it has to be first challenged before the High Court under Articles 226 and/or 227 of the Constitution.
RULE:
The Authority for Advance Rulings (AAR) is a tribunal under Articles 136 and 227 of the Constitution of India. This means that its rulings can be challenged directly in the Supreme Court or in the High Court, respectively.