Procedure & Checklist for appeal to Appellate Authority for Advance Rulings
Reform No. 58: Constitute an appellate authority for advance ruling under the State Goods Service Tax and publish details of application procedure and checklist on the Department’s website.
If the applicant is aggrieved with the findings of the Authority for Advance Ruling (AAR), he can file an appeal with Appellate Authority for Advance Ruling (AAAR). The Government of Maharashtra has constituted an Authority known as “The Maharashtra Appellate Authority for Advance Ruling for Goods and Services Tax” vide Notification No. MGST-1018/C.R.38/Taxation-1 (Dt 10/05/2018). Marathi and English Notifications is reproduced in the following pages for ready reference. It can be viewed on the portal of the Department https://mahagst.gov.in as under:
Home Page >> Act & Rules >> Goods and Services Tax >> GST Trade Circulars, Notifications and GR >> MGST
Details of AAAR is also available on the portal of GST Council http://www.gstcouncil.gov.in/advance-rulings.
An appeal against the Advance Ruling issued under sub-section (6) of section 98 of the CGST/MGST Act and the rules made thereunder shall be made by an applicant in quadruplicate, in FORM GST ARA-02 (please refer to Annexure-1) and shall be accompanied by a fee of ten thousand rupees to be deposited online.
An appeal made by the concerned officer or the jurisdictional officer referred to in section 100 of the CGST/MGST Act and the rules made thereunder shall be filed in quadruplicate, in FORM GST ARA-03 (please refer to Annexure-2) and no fee shall be payable by the said officer for filing the appeal.
As per section 100 (2) of the CGST/MGST Act, the appeal shall be filed within
a period of thirty days from the date on which the ruling sought to be appealed against is communicated to the applicant or the concerned officer or the jurisdictional officer, as the case may be.
- The appeal, the verification contained therein and all the relevant documents accompanying (there is no specific document checklist. Relevant documents pertaining to the Advance Ruling query are to be attached) such appeal shall be signed-
- (a) in the case of the concerned officer or jurisdictional officer, by an officer authorised in writing by such officer; and
- (b) in the case of an applicant in the manner specified in Rule 26 (DSC/ eSignature)
The application for Advance Ruling or the appeal before the Appellate Authority shall be filed in the jurisdictional office of the respective State Authority for Advance Ruling or the State Appellate Authority for Advance Ruling respectively.
If the space provided for answering any item in the Forms is found to be insufficient, separate sheets may be used.
Further, the application, the verification appended thereto, the Annexures to the application and the statements and documents accompanying the Annexures must be self-attested.
Place for the Manual Submission of Application for Appeal against order passed by Authority for Advance Ruling:
The Maharashtra Appellate Authority for Advance Ruling for Goods and Services Tax, 15th Floor, Air India Building, Nariman Point, Mumbai, 400 021.
Date of hearing is communicated to the Appellant and the Jurisdictional Officer.
The Appellate Authority must pass an order after hearing the parties to the appeal within a period of ninety days of the filing of an appeal.
If members of AAAR differ on any point referred to in appeal, it shall be deemed that no Advance Ruling is issued in respect of the question under appeal.
Passing of Order by AAAR:
The Appellate Authority must pass an order after hearing the parties to the
appeal within a period of ninety days of the filing of an appeal. If members of AAAR differ on any point referred to in appeal, it shall be deemed that no Advance Ruling is issued in respect of the question under appeal. The Orders passed by AAAR are available on the portal of GST http://www.gstcouncil.gov.in/advance-rulings.
The MIS reports of the orders passed by various AAAR is available on the portal of GST Council http://www.gstcouncil.gov.in/advance-rulings.
Read more from here: Procedure for Appeal for Advance Ruling under GST
Hii, want to get publish your article at www.bharatax.in, then submit your article here or send a mail to firstname.lastname@example.org