Orders of Appellate Authority [Section 101] - GST Ready Reckoner - GST

Orders of Appellate Authority As per Section 101(1) Action taken By Appellate Authority The appellate authority must afford a reasonable opportunity of being heard to the parties before passing the order in which it may choose to either: (a) Confirm the Advance Ruling passed by the AAR; (b) Modify the Advance Ruling appealed against; or (c) Pass such orders as it may deem fit As per Section 101(2) Time limit of 90 days from the date of AAR Order The order should be passed within 90 days from the date of filing appeal or date of reference by the AAR. As per Section 101(3) No Advance Ruling if no consensus was reached If there is a difference of opinion between members of the AAAR on the question covered under the appeal, then it would be considered that no advance ruling can be issued in respect of that matter on which no consensus was reached by the members. As per Section 101(4) Copy of advance ruling or not must be sent to applicant, concerned officer , jurisdictional officer 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 .