Section 108 Puducherry GST Act 2017 [ Section 108 of Puducherry GST Act 2017 explains Powers of Revisional Authority ] Powers of Revisional Authority 108 . (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… Read More »
Section 107 Puducherry GST Act 2017 [ Section 107 of Puducherry GST Act 2017 explains Appeals to Appellate Authority ] CHAPTER XVIII APPEALS AND REVISION Appeals to Appellate Authority 107 . (1) Any person aggrieved by any decision or order passed under this Act or the Central Goods and Services Tax Act by an adjudicating authority may appeal… Read More »
Section 106 Puducherry GST Act 2017 [ Section 106 of Puducherry GST Act 2017 explains Procedure of Authority and Appellate Authority under Advance Ruling ] Procedure of Authority and Appellate Authority 106 . The Authority or the Appellate Authority shall, subject to the provisions of this Chapter, have power to regulate its own procedure. Read Complete Puducherry… Read More »
Section 105 Puducherry GST Act 2017 [ Section 105 of Puducherry GST Act 2017 explains Powers of Authority and Appellate Authority ] Powers of Authority and Appellate Authority 105 . (1) The Authority or the Appellate Authority shall, for the purpose of exercising its powers regarding— (a) discovery and inspection; (b) enforcing the attendance of any person and… Read More »
Section 104 Puducherry GST Act 2017 [ Section 104 of Puducherry GST Act 2017 explains Advance ruling to be void in certain circumstances ] Advance ruling to be void in certain circumstances 104 . (1) Where the Authority or the Appellate Authority finds that advance ruling pronounced by it under sub-section (4) of section 98 or under sub-section… Read More »
Section 103 Puducherry GST Act 2017 [ Section 103 of Puducherry GST Act 2017 explains Applicability of advance ruling ] Applicability of advance ruling 103 . (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… Read More »
Section 102 Puducherry GST Act 2017 [ Section 102 of Puducherry GST Act 2017 explains Rectification of advance ruling ] Rectification of advance ruling 102 . The Authority or the Appellate Authority may amend any order passed by it under section 98 or section 101, so as to rectify any error apparent on the face of the record,… Read More »
Section 101 Puducherry GST Act 2017 [ Section 101 of Puducherry GST Act 2017 explains Orders of Appellate Authority under Advance Ruling ] Orders of Appellate Authority 101 . (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… Read More »
Section 100 Puducherry GST Act 2017 [ Section 100 of Puducherry GST Act 2017 explains Appeal to Appellate Authority ] Appeal to Appellate Authority 100 . (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… Read More »
Section 99 Puducherry GST Act 2017 [ Section 99 of Puducherry GST Act 2017 explains Constitution of Appellate Authority for Advance Ruling ] Constitution of Appellate Authority for Advance Ruling 99. The Government shall, by notification, constitute an Authority to be known as Puducherry Appellate Authority for Advance Ruling for Goods and Services Tax for hearing appeals against… Read More »