Presumption as to documents in certain cases : Where any document- (i) is produced by any person under the Act or any other law, or (ii) has been seized from […]
All posts by Priyanshi Gupta - 7. page
Professional Tax Consultant and Article Writer
Liability of Court of Wards etc.
Liability of Court of Wards etc. : Where the estate or any portion of the estate of a taxable person owning a business in respect of which any tax, interest or […]
Liability of partners of firm to pay tax
Liability of partners of firm to pay tax : Notwithstanding any contract to the contrary, where any firm is liable to pay any tax, interest or penalty under this Act, the […]
Liability of guardians, trustees etc.
Liability of guardians, trustees etc. : Where the business in respect of which any tax, is payable under this Act is carried on by any guardian, trustee or agent of a […]
Powers of the Authority and Appellate Authority
Powers of the Authority and Appellate Authority : (1) The Authority or, as the case may be, the Appellate Authority shall, for the purpose of exercising its powers regarding discovery and […]
Application for advance ruling
Application for advance ruling : (1) An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and in such manner as may be […]
Appellate Authority for Advance Ruling
Appellate Authority for Advance Ruling : (1) The Appellate Authority shall be located in each State. (2) The Appellate Authority shall comprise the Chief Commissioner of CGST as designated by the […]
Applicability of advance ruling
Applicability of advance ruling : (1) The advance ruling pronounced by the Authority or, as the case may be, the Appellate Authority under this chapter shall be binding only – (a) […]
Rectification of advance ruling
Rectification of advance ruling : The Authority or, as the case may be, the Appellate Authority may amend any order passed by it under section 98 or section 100, as the […]
Authority
Authority : “Authority” means the Authority for Advance Ruling, constituted under section 95.