GST India Forum – Goods and Services Tax (GST) in India › Forums › Bare Law › Sec 101- Orders of Appellate Authority
Tagged: Advance Ruling
- AdminKeymasterApril 14, 2017 at 2:14 AMPost count: 130Topics: 129
Been thanked: 1 time
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.Priya MadrechaModeratorMay 23, 2017 at 1:15 PMPost count: 280Topics: 4
Been thanked: 1 time
This section deals with the procedure to be followed by the appellate authority to pass an order against the advance ruling of the authority appealed against under section 100. 101.2 Analysis
(i) The appellate authority must afford a reasonable opportunity of being heard to the parties before passing the order.
(ii) The said authority can either pass such order as it deems fit, or confirm or modify the ruling appealed against.
(iii) The order should be passed within 90 days from the date of filing appeal.
(iv) If there is a difference of opinion between members on the question covered under the appeal, then it would be considered that no advance ruling is issued in the matter.
(v) A copy of the appellate order should be signed by the members and communicated to the concerned officer and applicant, as soon as possible after such pronouncement. 101.3 Related Provisions
Section / Rule / Form Description Remarks
Section 99 Appellate
advance ruling This section discusses about constitution of appellate authority in each State / UT and who will be its members.
Appellate Authority for Advance ruling – Sec: 100 & 101
Note: Rulings pronounced will only have a prospective effect,
Q1. What is the time limit for passing of an order by the appellate authority for advance ruling?
Ans. The time limit for passing of an order by the appellate authority for advance ruling is 90 days from the date of filing of appeal.
Q2. Under what circumstances, advance ruling cannot be issued in respect of the question covered under the appeal?
Ans. If members of the appellate authority differ on any point or points of the question referred to them in appeal under 101(3), then it shall be deemed that no advance ruling is issued in respect of the question covered under the appeal.
You must be logged in to reply to this topic.