Appeal to Appellate Authority requires prescribed forms and strict filing timelines; applicants pay prescribed fee while officers file fee free. Appeals against advance rulings may be filed by the concerned officer, the jurisdictional officer or an aggrieved applicant within thirty days, with a discretionary thirty day extension for sufficient cause. Applicants must file online on the common portal in Form GST ARA-02 with the prescribed fee payable from the electronic cash ledger; concerned or jurisdictional officers must file on the common portal in Form GST ARA-03 without fee. Appeals and accompanying documents must be signed and verified as prescribed, with officer filings signed by an authorised officer and applicant filings as specified in the rules.
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.
Appeal to Appellate Authority requires prescribed forms and strict filing timelines; applicants pay prescribed fee while officers file fee free.
Appeals against advance rulings may be filed by the concerned officer, the jurisdictional officer or an aggrieved applicant within thirty days, with a discretionary thirty day extension for sufficient cause. Applicants must file online on the common portal in Form GST ARA-02 with the prescribed fee payable from the electronic cash ledger; concerned or jurisdictional officers must file on the common portal in Form GST ARA-03 without fee. Appeals and accompanying documents must be signed and verified as prescribed, with officer filings signed by an authorised officer and applicant filings as specified in the rules.
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