Appellate authority for advance ruling enables appeals from advance rulings, with jurisdictional designation and restriction on new issues. The Appellate Authority for Advance Ruling is the designated forum to hear appeals against State/UT AAR advance rulings, with States able to notify another State/UT's authority to act on their behalf. The AAAR must include Central and State GST representation (Chief Commissioner of Central Tax and Commissioner of State Tax) and cannot decide issues not presented to the original authority.
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.
Appellate authority for advance ruling enables appeals from advance rulings, with jurisdictional designation and restriction on new issues.
The Appellate Authority for Advance Ruling is the designated forum to hear appeals against State/UT AAR advance rulings, with States able to notify another State/UT's authority to act on their behalf. The AAAR must include Central and State GST representation (Chief Commissioner of Central Tax and Commissioner of State Tax) and cannot decide issues not presented to the original authority.
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