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        GST - States

        Section 106 - Procedure of Authority and Appellate Authority.

        Chhattisgarh Goods and Services Tax Act, 2017
        Chapter XVII
        ADVANCE RULING

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        Procedure autonomy for tax authorities: Authority and Appellate Authority may regulate their own procedure subject to chapter provisions. Authority and Appellate Authority have procedure autonomy to regulate their own procedures in Advance Ruling matters, subject to the express provisions and constraints set out within the same 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 autonomy for tax authorities: Authority and Appellate Authority may regulate their own procedure subject to chapter provisions.

                                Authority and Appellate Authority have procedure autonomy to regulate their own procedures in Advance Ruling matters, subject to the express provisions and constraints set out within the same Chapter.


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