Section 98 – Procedure on receipt of application of CGST ACT, 2017<\/p>\n
98. (1) On receipt of an application, the Authority shall cause a copy thereof to be
\nforwarded to the concerned officer and, if necessary, call upon him to furnish the relevant
\nrecords:
\nProvided that where any records have been called for by the Authority in any case,
\nsuch records shall, as soon as possible, be returned to the said concerned officer.
\n(2) The Authority may, after examining the application and the records called for and
\nafter hearing the applicant or his authorised representative and the concerned officer or his
\nauthorised representative, by order, either admit or reject the application:<\/p>\n
Provided that the Authority shall not admit the application where the question raised
\nin the application is already pending or decided in any proceedings in the case of an applicant
\nunder any of the provisions of this Act:
\nProvided further that no application shall be rejected under this sub-section unless an
\nopportunity of hearing has been given to the applicant:
\nProvided also that where the application is rejected, the reasons for such rejection
\nshall be specified in the order.
\n(3) A copy of every order made under sub-section (2) shall be sent to the applicant and
\nto the concerned officer.
\n(4) Where an application is admitted under sub-section (2), the Authority shall, after
\nexamining such further material as may be placed before it by the applicant or obtained by the
\nAuthority and after providing an opportunity of being heard to the applicant or his authorised
\nrepresentative as well as to the concerned officer or his authorised representative, pronounce
\nits advance ruling on the question specified in the application.
\n(5) Where the members of the Authority differ on any question on which the advance
\nruling is sought, they shall state the point or points on which they differ and make a reference
\nto the Appellate Authority for hearing and decision on such question.
\n(6) The Authority shall pronounce its advance ruling in writing within ninety days
\nfrom the date of receipt of application.
\n(7) A copy of the advance ruling pronounced by the Authority duly signed by the
\nmembers and certified in such manner as may be prescribed shall be sent to the applicant, the
\nconcerned officer and the jurisdictional officer after such pronouncement.<\/p>\n","protected":false},"excerpt":{"rendered":"
Section 98 – Procedure on receipt of application of CGST ACT, 2017 98. (1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the concerned officer and, if necessary, call upon him to furnish the relevant records: Provided that where any records have been called for by the … Continue reading “Section 98 – Procedure on receipt of application of CGST ACT, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/323"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=323"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/323\/revisions"}],"predecessor-version":[{"id":324,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/323\/revisions\/324"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=323"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=323"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=323"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}