Advance ruling procedure under GST requires hearing, record examination, and reasoned admission or rejection of applications. Procedure on receipt of an advance ruling application requires notice to the concerned officer, examination of records, and hearing of the applicant and officer before the Authority admits or rejects the application. Admission is barred where the question is already pending or decided in proceedings under the Act, and rejection must be supported by reasons after hearing. If admitted, the Authority considers further material and pronounces the advance ruling in writing within ninety days, with differing members referring the issue to the Appellate Authority.
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Provisions expressly mentioned in the judgment/order text.
Advance ruling procedure under GST requires hearing, record examination, and reasoned admission or rejection of applications.
Procedure on receipt of an advance ruling application requires notice to the concerned officer, examination of records, and hearing of the applicant and officer before the Authority admits or rejects the application. Admission is barred where the question is already pending or decided in proceedings under the Act, and rejection must be supported by reasons after hearing. If admitted, the Authority considers further material and pronounces the advance ruling in writing within ninety days, with differing members referring the issue to the Appellate Authority.
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