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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Appellate Authority under Nagaland GST Act, 2017 can confirm or modify rulings; no decision if members disagree.</h1> The Appellate Authority under the Nagaland Goods and Services Tax Act, 2017, is empowered to confirm or modify advance rulings after hearing the involved parties. Orders must be issued within ninety days from the appeal or reference filing date. If there is a disagreement among the Appellate Authority members on any point, it results in no advance ruling being issued for that question. The ruling, once pronounced, must be signed, certified, and sent to the applicant, concerned officer, jurisdictional officer, and the Authority.
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