Section 108 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 108 Jharkhand GST Act 2017 explains Powers of Revisional Authority. and is covered in CHAPTER XVIII APPEALS AND REVISION ) 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… Read More »
Section 107 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 107 Jharkhand 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… Read More »
Section 106 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 106 Jharkhand GST Act 2017 explains Procedure of Authority and Appellate Authority. and is covered in CHAPTER XVII ADVANCE RU LING ) 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… Read More »
Section 105 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 105 Jharkhand GST Act 2017 explains Powers of Authority and Appellate Authority. and is covered in CHAPTER XVII ADVANCE RU LING ) 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… Read More »
Section 104 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 104 Jharkhand GST Act 2017 explains Advance ruling to be void in certain circumstances. and is covered in CHAPTER XVII ADVANCE RU LING ) Advance ruling to be void in certain circumstances. 104. (1) Where the Authority or the Appellate Authority finds that advance ruling pronounced by it… Read More »
Section 103 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 103 Jharkhand GST Act 2017 explains Applicability of advance ruling. and is covered in CHAPTER XVII ADVANCE RU LING ) 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… Read More »
Section 102 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 102 Jharkhand GST Act 2017 explains Rectification of advance ruling. and is covered in CHAPTER XVII ADVANCE RU LING ) 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… Read More »
Section 101 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 101 Jharkhand GST Act 2017 explains Orders of Appellate Authority and is covered in CHAPTER XVII ADVANCE RU LING ) 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… Read More »
Section 100 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 100 Jharkhand GST Act 2017 explains Appeal to the Appellate Authority. and is covered in CHAPTER XVII ADVANCE RU LING ) 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… Read More »
Section 99 Jharkhand GST Act 2017 .Enforced with effect from 1-7-2017. ( Section 99 Jharkhand GST Act 2017 explains Constitution of Appellate Authority for Advance Ruling. and is covered in CHAPTER XVII ADVANCE RU LING ) Constitution of Appellate Authority for Advance Ruling. 99. The Government shall, by notification, constitute an Authority to be known as Jharkhand Appellate Authority for Advance… Read More »