Section 100 – Draft-Bills-Reports – ADVANCE RULING – MODEL GST LAW – GOODS AND SERVICES TAX ACT, 2016 – Draft June 2016 – Section 100 – 100. Orders of the Appellate Authority (1) The Appellate Authority may, after giving the parties to the appeal, an opportunity of being heard, pass such order as it thinks fit, confirming or modifying the ruling appealed against. (2) The order referred to in sub-section (1) shall be passed within a period of ninety days from the date of filing appeal under sect
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