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Procedure on receipt of application.

Section 98 - Uttar Pradesh SGST - ADVANCE RULING - Uttar Pradesh Goods and Services Tax Act, 2017 - Section 98 - 98. (1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the concerned officer and, if necessary .....

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ning the application and the records called for and after hearing the applicant or his authorised representative and the concerned officer or his authorised representative, by order, either admit or reject the application: Provided that the Authority .....

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under this sub-section unless an opportunity of hearing has been given to the applicant: Provided also that where the application is rejected, the reasons for such rejection shall be specified in the order. (3) A copy of every order made under sub-s .....

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