The Central Goods and Services Act, 2017 (CGST Act) 101 B – Appeal to National Appellate Authority. (1) Where in respect of the questions referred to in sub-section(2)of section 97 conflicting advance rulings are given by the Appellate Authorities of two or more States or Union territories or both under sub-section (1) or sub-section (3)
The Central Goods and Services Act, 2017 (CGST Act) 101 A – Constitution of National Appellate Authority for Advance Ruling. (1) The Government shall, on the recommendations of the Council by notification, constitute with effect from such date as may be specified therein, an Authority known as the National Appellate Authority for Advance Ruling for
The Central Goods and Services Act, 2017 (CGST Act) Section 101 – 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
The Central Goods and Services Act, 2017 (CGST Act) Section 100 – Appeal to Appellate Authority (1) The concerned officer, the jurisdictional officer or an applicant aggrieved by any advance ruling pronounced under sub-section (4) of section 98 may appeal to the Appellate Authority. (2) Every appeal under this section shall be filed within a period of
The Central Goods and Services Act, 2017 (CGST Act) Section 99 – Appellate Authority for Advance Ruling Subject to the provisions of this Chapter, for the purposes of this Act, the Appellate Authority for Advance Ruling constituted under the provisions of a State Goods and Services Tax Act or a Union Territory Goods and Services Tax
The Central Goods and Services Act, 2017 (CGST Act) Section 98 – Procedure on receipt of application (1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the concerned officer and if necessary call upon him to furnish the relevant records: Provided that where any records have been
The Central Goods and Services Act, 2017 (CGST Act) Section 97 – Application for advance ruling (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and manner and accompanied by such fee as may be prescribed stating the question on which the advance ruling is
The Central Goods and Services Act, 2017 (CGST Act) Section 96 – Authority for advance ruling Subject to the provisions of this Chapter for the purposes of this Act the Authority for advance ruling constituted under the provisions of a State Goods and Services Tax Act or Union Territory Goods and Services Tax Act shall be
The Central Goods and Services Act, 2017 (CGST Act) Section 95 – Definitions In this chapter unless the context otherwise requires–– (a) “advance ruling” means a decision provided by the Authority or the Appellate Authority or the National Appellate Authority to an applicant on matters or on questions specified in sub-section (2) of section 97 or sub-section
Section 40 of The Indian Evidence Act, 1872 40. Previous judgments relevant to bar a second suit or trial.—The existence of any judgment, order or decree which by law prevents any Courts from taking cognizance of a suit or holding a trial is a relevant fact when the question is whether such Court ought to