Advance ruling procedure: AAR must issue ruling within ninety days and hear the applicant and tax officers. Once an application is admitted, the AAR must pronounce its ruling within ninety days of receipt; before issuing the ruling it shall examine the application and any further material furnished by the applicant or the concerned departmental officer and must hear the applicant or authorized representative and the jurisdictional officers of CGST/SGST/UTGST.
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.
Advance ruling procedure: AAR must issue ruling within ninety days and hear the applicant and tax officers.
Once an application is admitted, the AAR must pronounce its ruling within ninety days of receipt; before issuing the ruling it shall examine the application and any further material furnished by the applicant or the concerned departmental officer and must hear the applicant or authorized representative and the jurisdictional officers of CGST/SGST/UTGST.
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