Section 106 of Punjab GST Act 2017 ( Section 106 of Punjab 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.… Read More »
Section 108 of Punjab GST Act 2017 ( Section 108 of Punjab 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 upon information… Read More »
Section 105 of Punjab GST Act 2017 ( Section 105 of Punjab 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;… Read More »
Section 104 of Punjab GST Act 2017 ( Section 104 of Punjab 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… Read More »
Section 102 of Punjab GST Act 2017 ( Section 102 of Punjab 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… Read More »
Section 103 of Punjab GST Act 2017 ( Section 103 of Punjab 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… Read More »
Section 101 of Punjab GST Act 2017 ( Section 101 of Punjab 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… Read More »
Section 95 of Punjab GST Act 2017 ( Section 95 of Punjab GST Act 2017 explains Definitions and is covered in CHAPTER XVII ADVANCE RULING ) Definitions. 95. In this Chapter, unless the context otherwise requires,- (a) “advance ruling” means a decision provided by the Authority or the Appellate Authority to an applicant on matters or on questions specified… Read More »
Section 100 of Punjab GST Act 2017 ( Section 100 of Punjab 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… Read More »
Section 99 of Punjab GST Act 2017 ( Section 99 of Punjab 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 Punjab Appellate Authority for Advance Ruling for… Read More »