Category: CGST ACT

Section 108. Powers of Revisional Authority.- (1) Subject to the provisions of section 121 and any rules made thereunder, the Revisional Authority may, on his own motion, or upon information received by him or on request from the Commissioner of State tax, or the Commissioner of Union territory tax, call for and examine the record of any proceedings, and […]

CHAPTER XVIII APPEALS AND REVISION   * Section 107. Appeals to Appellate Authority.- (1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within […]

Section 106. 1 [Procedure of Authority and Appellate Authority ] – The Authority or the Appellate Authority 2 [or the National Appellate Authority] shall, subject to the provisions of this Chapter, have power to regulate its own procedure.     1. Substituted by s.110 of the Finance (No. 2) Act, 2019 (23 of 2019) for “Procedure of Authority and Appellate Authority.” This amendment shall […]

Section 105. 1 [ Powers of Authority and Appellate Authority]- (1) The Authority or the Appellate Authority 2 [or the National Appellate Authority] shall, for the purpose of exercising its powers regarding- (a) discovery and inspection; (b) enforcing the attendance of any person and examining him on oath; (c) issuing commissions and compelling production of books of account and other records, […]

Section 104. Advance ruling to be void in certain circumstances.- (1) Where the Authority or the Appellate Authority 1 [or the National Appellate Authority] finds that advance ruling pronounced by it under sub-section (4) of section 98 or under sub-section (1) of section 101 2 [or under section 101C ] has been obtained by the applicant or the appellant by fraud or suppression of material facts […]

Section 103. Applicability of advance ruling. – (1) The advance ruling pronounced by the Authority or the Appellate Authority under this Chapter shall be binding only- (a) on the applicant who had sought it in respect of any matter referred to in sub section (2) of section 97 for advance ruling; (b) on the concerned officer or […]

Section 102. Rectification of advance ruling. – The Authority or the Appellate Authority 1 [or the National Appellate Authority] may amend any order passed by it under section 98 or section 101 2 [or section 101C , respectively,], so as to rectify any error apparent on the face of the record, if such error is noticed by the Authority or the Appellate Authority 1 [or the […]

1 [ Section 101C. Order of National Appellate Authority. (1) The National Appellate Authority may, after giving an opportunity of being heard to the applicant, the officer authorised by the Commissioner, all Principal Chief Commissioners, Chief Commissioners of Central tax and Chief Commissioner and Commissioner of State tax of all States and Chief Commissioner and Commissioner of […]

1 [ Section 101B. 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) of section 101 , any officer authorised by the Commissioner or […]

1 [Section 101A. 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 hearing appeals made under section 101B . (2) The National Appellate Authority […]