https://www.taxtmi.com/article/detailed?id=15096 The Finance (No.2) Act, 2019 inserts provision for a National Appellate Authority for Advance Ruling (NAA) to resolve conflicting advance rulings issued by Appellate Authorities of multiple States/Union territories. The NAA will comprise a judicially qualified President and two Technical Members, appointed by the Government with prescribed safeguards, fixed terms and protected conditions of service. It may confirm or modify conflicting rulings after hearing parties, rectify apparent errors within six months, declare rulings void for fraud or suppression, bind applicants and same-PAN registrants and exercise civil court powers for inquiry and enforcement. en-us Tue, 16 Sep 2025 09:03:53 +0530 Tue, 16 Sep 2025 09:03:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15096 The Finance (No.2) Act, 2019 inserts provision for a National Appellate Authority for Advance Ruling (NAA) to resolve conflicting advance rulings issued by Appellate Authorities of multiple States/Union territories. The NAA will comprise a judicially qualified President and two Technical Members, appointed by the Government with prescribed safeguards, fixed terms and protected conditions of service. It may confirm or modify conflicting rulings after hearing parties, rectify apparent errors within six months, declare rulings void for fraud or suppression, bind applicants and same-PAN registrants and exercise civil court powers for inquiry and enforcement. Articles Goods and Services Tax - GST Tue, 16 Sep 2025 09:03:53 +0530 https://www.taxtmi.com/article/detailed?id=15096