Appeal to Appellate Authority for Advance Ruling requires timely prescribed filing, hearing and decision; divergence voids ruling. Both the applicant and the prescribed/jurisdictional CGST/SGST officer may appeal an AAR determination to the AAAR. Appeals must be filed within the prescribed period, in the prescribed form and manner. The AAAR must hear the parties and decide within the prescribed decision period; if AAAR members differ on a question under appeal, that question is deemed to have no advance ruling.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Appeal to Appellate Authority for Advance Ruling requires timely prescribed filing, hearing and decision; divergence voids ruling.
Both the applicant and the prescribed/jurisdictional CGST/SGST officer may appeal an AAR determination to the AAAR. Appeals must be filed within the prescribed period, in the prescribed form and manner. The AAAR must hear the parties and decide within the prescribed decision period; if AAAR members differ on a question under appeal, that question is deemed to have no advance ruling.
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