Once the application had been processed and or order passed, which has attained finality, the respondents cannot escape the plain effect of the same. They also cannot escape the liability of interest that arises on non-compliance of the same.
As per the section 109 of the Central Goods and Service Tax Act, 2017 (“CSGT Act, 2017”), if a person is not satisfied with the decision of Appellate Authority then he can file an appeal to Appellate Tribunal.
An application with Appellate Authority can be filed by any person who is aggrieved by order of the adjudicating Authority. Therefore, application can be filed by either by Assessee or Department.
Form and Manner of Appeal to the Appellate Authority for Advance Ruling An Appeal against advance ruling shall be made by applicant in quadruplicate in FORM GST ARA-02. An Appeal against advance ruling shall be made by concerned officer or jurisdictional officer in quadruplicate in FORM GST ARA-03. Fee of Rs. 10,000 to be deposit online and challan of such payment to be filed along with such application. No fee shall be paid in case appeal is made by jurisdictional officer. Such appeal shall be filled within 30 days from the date of communication of such ruling. Relevant Text of
Form and Manner of Application to the Authority for Advance Ruling Manual application for obtaining advance ruling shall be made in quadruplicate in FORM GST ARA-01. Such application clearly states the question on which advance ruling is required. Fee of Rs. 5000 to be deposit online and challan of such payment to be filed along with such application. Such application shall be filed as per below table: Sno Type Signed by 1 In the case of individual By individual or person authorised on this behalf 2 In case of HUF By karta or person authorised on this behalf 3 In
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