Bare ActsThe Manipur Goods and Services Tax Act, 2017

Section 98

(1) On receipt of an application

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

(1) On receipt of an application.·· the Authority shall cause a copy thereof to be forwarded to the CCP,!Cepted ofij.cer and, if necessary, call ttp<,,n,him to? 'the .relevant records: '· ,,i' Provided. that wh.-.anyrecords have been,caJled.for by the Authority in. any case, sudi records shall,?ss.sccn as. p<>ssµ,Ie, be returned to the said concerned officer. (2) The Autb:ority·may, after examiningtheiapplicationand tht?record& called for and after hearingthe'applicant or' his authorised representative ana the· concerned officer or his authorised representatiye, ;byorder, either admit or reject the application: . . •: )L Provided that .the Authority shall not admit the appli?tion where the question raised in the applicationis' alreadypending or decided in any proceedingsin the case of an,applicantunder any of the prd+isionsof this Act: " ,. Provided further that no applicationshall be.rejectedun4?r this sub-section unless an opportunity of hearinghas been given:to the applicant» L · · · . Provided alsQthat. where,? ,appli?o.n ? ?ected, the · ,,:11eason, for such reje,¢on ?-? specifiedin.the order, l (3) '",A copy ofevery order '9,adt.µrider sub?sectio(l (2) shall be sent to the applicantand to the.ronceffled officer. Procedure on receipt'1 application. 107 (4) Where an applicationis·adni'itted under sub-section (2), the A¥thoritysliall;aftei-mmtningsuch further?erial as may be placed ?fore· Whythe applicant or obtalned by the Authdrftyand after"providingan opportunity1 · of being heard to the applicant or . his authorised repres?I!tative as well as . to. the ionq!rned_ officer or his author?a 'representative, pronounce its acfv?nceruling on the question specifiedin the application.· -'.C .:? . C. ' (5) Wb,eiethe m?mbers ·of the Aµthorlt,ydiffer on any <fy?tionon wpich. the advance nµfug is sought.they snail state.? poptt or points on wJuchtheydiffer and make a reference to the AppellateAuthorityfor hearing anp decisj.onon such question. · (6) 'lhe Authority'-shall.j,rono,urice its advance ruling in writing within ninety days'from the date of receipt of application. · (7) A -?PY.·. of the advance ruling pronounced by the ?erity duly signedby the·? and certified in such manner as niay be. prescribeds}wl be sent to the . applic:ant,the concerned officer·· and the judsdictional officer after such pronouncement. ";: ? f ? -?

Section 98 – The Manipur Goods and Services Tax Act, 2017 | DailyLaw.ai