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TMI BlogCirculation of the West Bengal Appellate Authority for Advance Ruling Regulations, 2018X X X X Extracts X X X X X X X X Extracts X X X X ..... has made procedural regulations for its functioning which are hereby circulated for the information of all concerned. Sd/- SMARAKI MAHAPATRA, Commissioner, State Tax, West Bengal. THE WEST BENGAL APPELLATE AUTHORITY FOR ADVANCE RULING REGULATIONS, 2018 In exercise of the power conferred by section 106 of the West Bengal Goods and Services Tax Act 2017 (hereinafter referred to as the Act), the West Bengal Appellate Authority for Advance Ruling hereby makes the following regulations. Regulations Regulations 1: Short title and commencement These regulations may be called the West Bengal Appellate Authority for Advance Ruling Regulations, 2018. These shall be deemed to have come into force with effect from the 1st day of July, 2017. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity under sub-section (1) of section 100 of the Act, or reference made to the Appellate Authority under sub-section (5) of section 98 of the Act; (iii) scrutinize the appeal petitions and point out omissions and defects therein and require the appellant to make good the omissions or remove the defects within the time granted by him and, in case of non-compliance, place such appeal petitions before the Appellate Authority for appropriate orders; (iv) place all the appeal petitions or references before the Appellate Authority for appropriate orders; (v) forward a copy of the appeal petition along with its enclosures to the parties to the appeal and also communicate to the appellant and the parties to the appeal the date of hearing for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e or by speed post or by courier service or by any means of transmission of documents including e-mail/fax. (c) Notices or documents required to be served on the applicant shall be deemed to have been served if delivered at the addressor e-mail id indicated in the appeal petition. Regulation 6: Procedure for filing appeal petitions (a) An appeal against the advance ruling under sub-section (1) of section 100 of the Act before the Appellate Authority shall be filed in the prescribed form, that is to say, Form GST-ARA 02 or GST-ARA 03, as the case may be, through the Common Portal, or in accordance with rule 107A and circulars issued in this regard, and shall be filed within thirty days from the date on which the ruling sought to be appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al petition, the statement of relevant facts having a bearing on the question(s) raised and the statement containing the appellant's interpretation of law and/or facts, as the case may be, in respect of such question(s) shall also be sent as attachment in .doc or .docx format to the designated e-mail of the Appellate Authority. Regulation 7: Procedure on receipt of an appeal petition (a) The Registrar receiving the appeal petition shall put his initials and the stamp thereon together with the date and time of receipt thereof and shall also acknowledge its receipt and he shall enter the particulars of the appeal in the register of daily filing, maintained for that purpose. (b) The appeal petition shall be scrutinized by the Registrar and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut intimation on the date to which the case has been adjourned, the Appellate Authority shall confirm the advance ruling appealed against after satisfying itself that the adjournment notice has been duly served. (h) The Appellate Authority, after hearing the appellant and other parties to the appeal or reference, shall pass an order confirming or modifying the advance ruling appealed against. If there is a reference made under sub-section (5) of section 98 of the Act, the Appellate Authority shall pronounce the original advance ruling, as the Authority below has failed to pronounce an advance ruling. The Appellate Authority may pass the order immediately after conclusion of the hearing or reserve its pronouncement. The order so reserved sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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