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        GST - States

        Section 106 - Procedure of Authority and Appellate Authority.

        Tamil Nadu Goods and Services Tax Act, 2017
        Chapter XVII
        ADVANCE RULING

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        Procedure regulation power: authority and appellate authority may determine their own procedure subject to chapter provisions. The Authority and the Appellate Authority have procedural autonomy to regulate and prescribe their own procedure in advance ruling matters, provided such regulation remains subject to and consistent with the express provisions and limitations of the Chapter.
                          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.

                                Procedure regulation power: authority and appellate authority may determine their own procedure subject to chapter provisions.

                                The Authority and the Appellate Authority have procedural autonomy to regulate and prescribe their own procedure in advance ruling matters, provided such regulation remains subject to and consistent with the express provisions and limitations of the Chapter.


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