Chapter XVIII Appeals and Revision
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...
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...
Chapter XVII Advance Ruling
1[Section 106 Procedure of Authority, Appellate Authority and National Appellate Authority.] The Authority or the Appellate Authority 2[or the National Appellate Authority] shall, subject to the provisions of this Chapter, have power...
Chapter XVII Advance Ruling
1[Section 105 Powers of Authority, Appellate Authority and National Appellate Authority.] (1) The Authority or the Appellate Authority 2[or the National Appellate Authority] shall, for the purpose of exercising its powers regarding-...
Chapter XVII Advance Ruling
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...
Chapter XVII Advance Ruling
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...
Chapter XVII Advance Ruling
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,...
Chapter XVII Advance Ruling
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...
Chapter XVII Advance Ruling
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...
Chapter XVII Advance Ruling
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...
