Section 101 – GST – States – ADVANCE RULING – Rajasthan Goods and Services Tax Act, 2017 – Act-Rules – Orders of Appellate Authority. 101. (1) The Appellate Authority may, after giving the parties to the appeal or reference an opportunity of being heard, pass such order as it thinks fit, confirming or modifying the ruling appealed against or referred to. (2) The order referred to in sub-section (1) shall be passed within a period of ninety days from the date of filing of the appeal
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