Section 101 : “Orders of Appellate Authority for Advance Ruling” (CGST Act, 2017)
Provisions under Section 101 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Orders of Appellate Authority for Advance Ruling”, are as under:
(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 the ruling appealed against or referred to.
(3) Where the members of the Appellate Authority differ on any point or points referred to in appeal or reference, it shall be deemed that no advance ruling can be issued in respect of the question under the appeal or reference.
(4) A copy of the advance ruling pronounced by the Appellate Authority duly signed by the Members and certified in such manner as may be prescribed shall be sent to the applicant, the concerned officer, the jurisdictional officer and to the Authority after such pronouncement.