Procedural autonomy of advance ruling authorities allows self-regulation of procedures subject to Chapter provisions under GST law. Section 106 provides that the Authority and the Appellate Authority for advance rulings shall, subject to the provisions of the Chapter, have the power to ... Summary
Procedural autonomy of advance ruling authorities allows self-regulation of procedures subject to Chapter provisions under GST law.
Section 106 provides that the Authority and the Appellate Authority for advance rulings shall, subject to the provisions of the Chapter, have the power to regulate their own procedure, conferring procedural autonomy while remaining bound by chapter-level limitations.
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