Section 106 Assam GST Act 2017 ( Section 106 Assam GST Act 2017 Explains Procedure of Authority and Appellate Authority and is Covered in CHAPTER XVII 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. Assam GST… Read More »
Section 105 Assam GST Act 2017 ( Section 105 Assam GST Act 2017 Explains Power of Authority and Appellate Authority and is Covered in CHAPTER XVII ADVANCE RULING ) Power 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… Read More »
Section 104 Assam GST Act 2017 ( Section 104 Assam GST Act 2017 Explains Advance ruling to be void in certain circumstances and is Covered in CHAPTER XVII ADVANCE RULING ) 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) or section… Read More »
Section 103 Assam GST Act 2017 ( Section 103 Assam GST Act 2017 Explains Applicability of advance ruling and is Covered in CHAPTER XVII 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… Read More »
Section 102 Assam GST Act 2017 ( Section 102 Assam GST Act 2017 Explains Rectification of advance ruling and is Covered in CHAPTER XVII 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… Read More »
Section 101 Assam GST Act 2017 ( Section 101 Assam GST Act 2017 Explains Orders of Appellate Authority and is Covered in CHAPTER XVII 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… Read More »
Section 100 Assam GST Act 2017 ( Section 100 Assam GST Act 2017 Explains Appeal to the Appellate Authority and is Covered in CHAPTER XVII ADVANCE RULING ) Appeal to the 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… Read More »
Section 99 Assam GST Act 2017 ( Section 99 Assam GST Act 2017 Explains Constitution of Appellate Authority for Advance Ruling and is Covered in CHAPTER XVII ADVANCE RULING ) Constitution of Appellate Authority for Advance Ruling 99. The Government shall, by notification, constitute an Authority to be known as Assam Appellate Authority for Advance Ruling for Goods and Services… Read More »
Section 98 Assam GST Act 2017 ( Section 98 Assam GST Act 2017 Explains Procedure on receipt of application and is Covered in CHAPTER XVII ADVANCE RULING ) Procedure on receipt of application 98. (1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the concerned officer and, if necessary, call upon him… Read More »
Section 97 Assam GST Act 2017 ( Section 97 Assam GST Act 2017 Explains Application for advance ruling and is Covered in CHAPTER XVII ADVANCE RULING ) Application for advance ruling 97. (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and manner and accompanied by such fee as may… Read More »