Section 101 Jharkhand GST Act 2017 : Orders of Appellate Authority.

By | September 11, 2017
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(Last Updated On: September 11, 2017)

Section 101 Jharkhand GST Act 2017

.Enforced with effect from 1-7-2017.

( Section 101 Jharkhand GST Act 2017 explains Orders of Appellate Authority  and is covered in CHAPTER XVII ADVANCE RU LING )

Orders of Appellate Authority.

101. (1) The Appellate Authority may, after giving the parties to the appeal or reference an opportunity of being heard, pass such order as it thinks fit, confirming or modifying the ruling appealed against or referred to.

The order referred to in sub-section (1) shall be passed within a period of ninety days from the date of filing of the appeal under section 100 or a reference under sub-section (5) of section 98.

Where the members of the Appellate Authority differ on any point or points referred to in appeal or reference, it shall be deemed that no advance ruling can be issued in respect of the question under the appeal or reference.

A copy of the advance ruling pronounced by the Appellate Authority duly signed by the Members and certified in such manner as may be prescribed shall be sent to the applicant, the concerned officer, the jurisdictional officer and to the Authority after such pronouncement.


 Jharkhand GST Act 2017

Jharkhand GST Rules 2017

Jharkhand GST Notifications

Jharkhand GST Rates Notification

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