Sidebar
CHAPTER XVII - ADVANCE RULING
Section 95 - Definitions...
Section 96 - Authority for advance...
Section 97 - Application for advan...
Section 98 - Procedure on receipt ...
Section 99 - Appellate Authority f...
Section 100 - Appeal to Appellate ...
Section 101 - Orders of Appellate ...
Section 101A - Constitution of Nat... Section 101B - Appeal to National ... Section 101C - Order of National A... Section 102 - Rectification of adv... Section 103 - Applicability of adv... Section 104 - Advance ruling to be... Section 105 - Powers of Authority ... Section 106 - Procedure of Authori...Section 101 - Orders of Appellate Authority
https://gstgyaan.com/section-101-of-the-cgst-act-orders-of-appellate-authority
101. Orders of Appellate Authority.[1]
(1) The Appellate Authority may, after giving the parties to the appeal or reference an opportunity of being heard, pass such order as it thinks fit, confirming or modifying the ruling appealed against or referred to. |
(2) The order referred to in sub-section (1) shall be passed within a period of ninety days from the date of filing of the appeal under section 100 or a reference under sub-section (5) of section 98. |
(3) Where the members of the Appellate Authority differ on any point or points referred to in appeal or reference, it shall be deemed that no advance ruling can be issued in respect of the question under the appeal or reference. |
(4) A copy of the advance ruling pronounced by the Appellate Authority duly signed by the Members and certified in such manner as may be prescribed shall be sent to the applicant, the concerned officer, the jurisdictional officer and to the Authority after such pronouncement. |
GST Gyaan | https://gstgyaan.in | CA Rajesh Ritolia - 9350171263