Bare ActsThe ARUNACHAL PRADESH GOODS AND SERVICES TAX ACT, 2017

Section 98

Amendment status not verified — confirm the current text below against the official source.

(1) On receipt of on opplicotion, the Authority sholl couse o copy thereof to be forworded to the concerned officer ond, if necessory coll upon him tofurnish the relevont records : Provided thot where ony records hove been colled for bythe Authority in ony cose, such records sholl, os soon os possible, be returned to the soid concerned officer. (2) The Authority moy, ofter exomining the opplicotion ond the records colledforond ofter heoring the opplicont or his outhorised representotive ond the concerned officer or his outhorised representotive, by order, either odmit or reject the opplicotion : Provided thot the Authority sholl not odmit the opplicotion where the question roised in the opplicotion is .olreody pending or decided in ony proceedings in the cose ofon opplicont under ony of the provisions of thisAct: Procedure on receipt o{ opplico- tion. 212 Provided further thot no opplicstion sholl be rejected under this sub-section unless on opportunity of heoring hos been given to the opplicont : Provided olso thot where the opplicotion is reiected, the reosons for such rejection sholl be specified in the order. (3) A copy of every order mode under sub-section (2) sholl be sent to the opplicontond to the concerned officer. (4) Where on opplicotion is odmitted under sub-section (2), the Authority sholl. ofter exomining such further moteriol os moy be ploced before it by the opplicont or obtoined by the Authority ond ofter providing on opportunity of being heord to the opplicont or his outhorised representotive os well os to the concerned officer or his outhorised representotive, pro- nounce its odvonce ruling on the q u e stion specified in the opplicotion. (5) Where the members of the Authority differ on ony question on which the odvonce ruling is sought, they sholl stote the point or points on which they differ ond moke o reference to theAppellote Authority lor heoring ond decision on such question. (6) TheAuthoritysholl pronounce its odvonce ruling in writing within ninety doys from the dote of receipt of opplicotion. 213 (7) A copy of the odvonce ruling pronounced by the Authority duly signed by the members ond certified in such monner os moy be prescribed sholl be sent to the opplicont, the concerned officer ond the iurisdictionol officer ofter such pronouncement.

Section 98 – The ARUNACHAL PRADESH GOODS AND SERVICES TAX ACT, 2017 | DailyLaw.ai