Question 19 – Draft-Bills-Reports – Advance Ruling – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 19 – Q 19. Whether Appeal can be filed before High Court or Supreme Court against the ruling of Appellate Authority for Advance Rulings? Ans The CGST /SGST Act do not provide for any appeal against the ruling of Appellate Authority for Advance Rulings. Thus no further appeals lie and the ruling shall be binding on the applicant as well as the jurisdictional officer in respect of applicant. H
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