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Orders of Appellate Authority.

Section 101 - Chhattisgarh SGST - ADVANCE RULING - Chhattisgarh Goods and Services Tax Act, 2017 - Section 101 - 101. (1) The Appellate Authority may, after giving the parties to the appeal or reference an opportunity of being heard, pass such order .....

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nder sub-section (5) of section 98. (3) 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 .....

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