Section 101 of Sikkim GST Act 2017 : Orders of Appellate Authority

By | June 2, 2018
(Last Updated On: June 3, 2018)

Section 101 of Sikkim GST Act 2017

[ Section 101 of Sikkim GST Act 2017 explains Orders of Appellate Authority and is covered in  CHAPTER XVII  ADVANCE RULING]

[ Enforced with effect from 1-7-2017. ]

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.


Sikkim GST Act 2017

Sikkim GST Bill 2017

Sikkim GST Rules 2017

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