Section 107 Delhi GST Act 2017 ( Section 107 Delhi GST Act 2017 explains Appeals to Appellate Authority and is covered in 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 to such Appellate Authority… Read More »
Section 106 Delhi GST Act 2017 ( Section 106 Delhi 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. Delhi GST Act… Read More »
Section 105 Delhi GST Act 2017 ( Section 105 Delhi GST Act 2017 explains Powers of Authority and Appellate Authority and is covered in CHAPTER XVII ADVANCE RULING ) 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… Read More »
Section 104 Delhi GST Act 2017 ( Section 104 Delhi 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) of section 98… Read More »
Section 103 Delhi GST Act 2017 ( Section 103 Delhi 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 Delhi GST Act 2017 ( Section 102 Delhi 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 face… Read More »
Section 101 Delhi GST Act 2017 ( Section 101 Delhi 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 modifying… Read More »