Orders of Appellate Authority

0
108

Central Goods and Service Tax Act, 2017

Orders of Appellate Authority (Sec. 101)


(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) (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.

Notes

  • This section provides that the Appellate Authority shall pass order within a period of ninety days from the date of filing of the appeal or a reference. This section also provides that where the members of the Appellate Authority differ on any point 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.

Also Read  Activities to be treated as Supply even if made without consideration
[See Section 7]
You must be logged in to post comments