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Procedure on receipt of application

Section 117 - Draft-Bills-Reports - ADVANCE RULING - Goods and Services Tax - Section 117 - 117. (1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the officers as may be prescribed and, if necessary, call upon him to furnish the relevant records: PROVIDED that where any records have been called for by the Authority in any case, such records shall, as soon as possible, be returned to the said prescribed officers. (2) The Authority may, after examining t .....

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irst Appellate Authority, the Appellate Tribunal or any Court; (c) the same as in a matter already pending in any proceedings in the applicant s case under any of the provisions of the Act; (d) the same as in a matter in the applicant s case already decided by the adjudicating authority or assessing authority, whichever is applicable: PROVIDED FURTHER that no application shall be rejected under this sub-section unless an opportunity has been given to the applicant of being heard: PROVIDED ALSO t .....

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ve of the applicant as well as to the authorized representative of the prescribed or the jurisdictional CGST/SGST officer, pronounce its advance ruling on the question specified in the application. Explanation. - For the purposes of this sub-section, authorized representative shall have the meaning assigned to it in section 105. (5) Where the members of the Authority differ on any question on which the advance ruling is sought, they shall state the point or points on which they differ and make a .....

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