GST Act 2017: Section 101 of GST Act 2017 – Orders of Appellate Authority. Check out details for GST Section 101 as per CGST Act 2017. Complete Analysis of GST Section 101, Section 101 of GST provide details for Orders of Appellate Authority. Explanation of Goods and Service Tax all Sections. Check Section Wise Analysis of GST Act 2017, Chapter Wise Analysis of GST All Sections. in this article you may find complete details regarding Section 101 of CGST Act 2017 – Orders of Appellate Authority, gst all section and definitions. Now Check more details from below…..
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Section 101 of GST – Orders of Appellate Authority
(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 101 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.
Analysis and Updates
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.
- (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.
|Section / Rule / Form||Description||Remarks|
|Section 99||Appellate authority for advance ruling||This section discusses about constitution of appellate authority in each State / UT and who will be its members.|
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.
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