Appeal to Appellate Authority for Advance Ruling requires specified e-forms, applicant fee, officer exemption, and signature rules. Appeals against advance rulings must be filed on the common portal in the prescribed electronic form: applicants use FORM GST ARA-02 and must pay the prescribed filing fee, while concerned or jurisdictional officers use FORM GST ARA-03 and pay no fee. All appeals, verifications and supporting documents must be signed - officers' appeals by an officer authorised in writing, and applicants' appeals in the manner prescribed by the relevant procedural rule.
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Provisions expressly mentioned in the judgment/order text.
Appeal to Appellate Authority for Advance Ruling requires specified e-forms, applicant fee, officer exemption, and signature rules.
Appeals against advance rulings must be filed on the common portal in the prescribed electronic form: applicants use FORM GST ARA-02 and must pay the prescribed filing fee, while concerned or jurisdictional officers use FORM GST ARA-03 and pay no fee. All appeals, verifications and supporting documents must be signed - officers' appeals by an officer authorised in writing, and applicants' appeals in the manner prescribed by the relevant procedural rule.
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