What are the provisions for appeals against order of AAR?
Question 18
Bill
Advance Ruling
Faq On GST (2nd Edition) Dated 31.3.2017
Q 18. What are the provisions for appeals against order of AAR?
\nAns. The provisions of appeal before AAAR are dealt in section 100 and 101 of CGST\/SGST Act or section 14 of the UTGST Act.
\nIf the applicant is aggrieved with the finding of the AAR, he can file an appeal with AAAR. Similarly, if the concerned or jurisdictional officer of CGST\/SGST\/UTGST does not agree with the finding of AAR, he can also file an appeal with AAAR. The word concerned officer of CGST\/SGST means an officer who has been designated by the CGST\/SGST administration in regard to an application for advance ruling. In nor<\/p>\n
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