Appeals against advance rulings allow applicants or concerned officers to seek AAAR review, subject to prescribed time and form. Appeals from AAR orders lie to AAAR under the CGST/SGST and UTGST Acts; both the applicant and the designated or jurisdictional concerned officer may appeal. Appeals must be filed within the prescribed time, in the prescribed form and verified as required by the Model GST Rules. AAAR must hear parties and pass an order within the prescribed disposal period. If AAAR members differ on any question in the appeal, the advance ruling on that question is deemed not to have been issued.
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.
Appeals against advance rulings allow applicants or concerned officers to seek AAAR review, subject to prescribed time and form.
Appeals from AAR orders lie to AAAR under the CGST/SGST and UTGST Acts; both the applicant and the designated or jurisdictional concerned officer may appeal. Appeals must be filed within the prescribed time, in the prescribed form and verified as required by the Model GST Rules. AAAR must hear parties and pass an order within the prescribed disposal period. If AAAR members differ on any question in the appeal, the advance ruling on that question is deemed not to have been issued.
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