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TMI BlogCirculation of the West Bengal Appellate Authority for Advance Ruling Regulations, 2018X X X X Extracts X X X X X X X X Extracts X X X X ..... ituted under section 99 of the Act, has made procedural regulations for its functioning which are hereby circulated for the information of all concerned. Sd/- SMARAKI MAHAPATRA, Commissioner, State Tax, West Bengal. THE WEST BENGAL APPELLATE AUTHORITY FOR ADVANCE RULING REGULATIONS, 2018 In exercise of the power conferred by section 106 of the West Bengal Goods and Services Tax Act 2017 (hereinafter referred to as the Act), the West Bengal Appellate Authority for Advance Ruling hereby makes the following regulations. Regulations Regulations 1: Short title and commencement These regulations may be called the West Bengal Appellate Authority for Advance Ruling Regulations, 2018. These shall be deem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ial seal of the Appellate Authority; (ii) receive all appeal petitions filed before the Appellate Authority under sub-section (1) of section 100 of the Act, or reference made to the Appellate Authority under sub-section (5) of section 98 of the Act; (iii) scrutinize the appeal petitions and point out omissions and defects therein and require the appellant to make good the omissions or remove the defects within the time granted by him and, in case of non-compliance, place such appeal petitions before the Appellate Authority for appropriate orders; (iv) place all the appeal petitions or references before the Appellate Authority for appropriate orders; (v) forward a copy of the appeal petition along with its enclosures to the parti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d hereunder. (b) The service of notice or document shall be made by hand delivery or by registered post with acknowledgement due or by speed post or by courier service or by any means of transmission of documents including e-mail/fax. (c) Notices or documents required to be served on the applicant shall be deemed to have been served if delivered at the addressor e-mail id indicated in the appeal petition. Regulation 6: Procedure for filing appeal petitions (a) An appeal against the advance ruling under sub-section (1) of section 100 of the Act before the Appellate Authority shall be filed in the prescribed form, that is to say, Form GST ARA 02 or GST ARA 03 , as the case may be, through the Common Portal, or in accordance wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he application transmitted electronically through the Common Portal is received in the office of the Appellate Authority. (g) A copy each of the appeal petition, the statement of relevant facts having a bearing on the question(s) raised and the statement containing the appellant s interpretation of law and/or facts, as the case may be, in respect of such question(s) shall also be sent as attachment in .doc or .docx format to the designated e-mail of the Appellate Authority. Regulation 7: Procedure on receipt of an appeal petition (a) The Registrar receiving the appeal petition shall put his initials and the stamp thereon together with the date and time of receipt thereof and shall also acknowledge its receipt and he shall enter t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dvance ruling appealed against, or adjourn the case to another date for allowing the appellant another opportunity of being heard. If the appellant fails to turn up without intimation on the date to which the case has been adjourned, the Appellate Authority shall confirm the advance ruling appealed against after satisfying itself that the adjournment notice has been duly served. (h) The Appellate Authority, after hearing the appellant and other parties to the appeal or reference, shall pass an order confirming or modifying the advance ruling appealed against. If there is a reference made under sub-section (5) of section 98 of the Act, the Appellate Authority shall pronounce the original advance ruling, as the Authority below has failed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... special leave of the Appellate Authority. Regulation 9: Supply of certified copies The Registrar shall send certified copies of the orders/advance ruling passed in accordance with sub-regulation (g) of regulation 7 to the appellant, the parties to the appeal or the Authority in the manner prescribed under rule 105. Regulation 10: Language of the Authority The language of the Appellate Authority shall be English. Regulation 11: Publication of orders/advance rulings The orders / advance rulings of the Appellate Authority, as it deems fit for publication in any law journal or web sites, may be released for such publication on such terms and conditions as the Appellate Authority may specify. By order of the Wes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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