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of <h1>Appellate Authority Can Confirm or Modify Advance Rulings Under Delhi GST Act 2017; Must Decide in 90 Days</h1> The Appellate Authority under the Delhi Goods and Services Tax Act, 2017, is empowered to confirm or modify advance rulings after hearing the involved parties. It must issue its decision within ninety days of the appeal or reference filing. If there is a disagreement among the members on any point, no advance ruling will be 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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