GST-Goods and Service Tax - 116. page

Goods and Services Tax Act – GST Law

Procedure on receipt of application : (1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the officers as may be prescribed and, if […]

Appeal to the Appellate Authority : (1) The prescribed or jurisdictional CGST/SGST officer or, as the case may be, an applicant aggrieved by any advance ruling pronounced under sub-section (4) of […]

Orders of the Appellate Authority : (1) The Appellate Authority may, after giving the parties to the appeal, an opportunity of being heard, pass such order as it thinks fit, confirming […]

Rectification of advance ruling : The Authority or, as the case may be, the Appellate Authority may amend any order passed by it under section 98 or section 100, as the […]

Applicability of advance ruling : (1) The advance ruling pronounced by the Authority or, as the case may be, the Appellate Authority under this chapter shall be binding only – (a) […]

Appellate Authority : “Appellate Authority” means the Appellate Authority for Advance Ruling constituted under section 96.

Non Appealable decisions and orders : Notwithstanding anything to the contrary in any provisions of this Act, no appeal shall lie against any decision taken or order passed by a GST […]

Advance ruling : “Advance ruling” means a written decision provided by the Authority or, as the case may be, the Appellate Authority to an applicant on matters or on questions specified […]

Applicant : “Applicant” means any person registered or desirous of obtaining registration under the Act.

Appearance by authorised representative : (1) Any person who is entitled or required to appear before a GST Officer appointed under this Act, or the First Appellate Authority or the Appellate […]