(1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded
to the concerned officer and, if necessary, call upon him to furnish the relevant records:
Procedure
on receipt of
application.
Provided that where any records have been called for by the Authority in any case, such
records shall, as soon as possible, be returned to the said concerned officer.
(2) The Authority may, after examining the application and the records called for and after hearing the applicant or his authorised representative and the concerned officer or his authorised representative, by order, either admit or reject the application:
Provided that the Authority shall not admit the application where the question raised in the
application is already pending or decided in any proceedings in the case of an applicant under
any of the provisions of this Act:
Provided further that no application shall be rejected under this sub-section unless an
opportunity of hearing has been given to the applicant:
Provided also that where the application is rejected, the reasons for such rejection shall
be specified in the order.
(3) A copy of every order made under sub-section (2) shall be sent to the applicant and to the concerned officer.
(4) Where an application is admitted under sub-section (2), the Authority shall, after examining such further material as may be placed before it by the applicant or obtained by the Authority and after providing an opportunity of being heard to the applicant or his authorised representative as well as to the concerned officer or his authorised representative, pronounce its advance ruling on the question specified in the application.
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(5) Where the members of the Authority differ on any question on which the advance ruling is sought, they shall state the point or points on which they differ and make a reference to the Appellate Authority for hearing and decision on such question.
(6) The Authority shall pronounce its advance ruling in writing within ninety days from the date of receipt of application.
(7) A copy of the advance ruling pronounced by the Authority duly signed by the members and certified in such manner as may be prescribed shall be sent to the applicant, the concerned officer and the jurisdictional officer after such pronouncement
Section 98 • THE DELHI GOODS AND SERVICES TAX ACT, 2017
Section 98. Procedure on receipt of application
delhi-goods-and-services-tax-act-2017-sec-98.json
•
Section 98
{
"act_title": "THE DELHI GOODS AND SERVICES TAX ACT, 2017",
"act_slug": "delhi-goods-and-services-tax-act-2017",
"section_label": "Section",
"section": {
"number": "98",
"title": "Section 98. Procedure on receipt of application",
"chapter": null,
"content": "(1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded \nto the concerned officer and, if necessary, call upon him to furnish the relevant records: \n \n Procedure \non receipt of \napplication. \n Provided that where any records have been called for by the Authority in any case, such \nrecords shall, as soon as possible, be returned to the said concerned officer. \n \n \n (2) The Authority may, after examining the application and the records called for and after hearing the applicant or his authorised representative and the concerned officer or his authorised representative, by order, either admit or reject the application: \n \n \n Provided that the Authority shall not admit the application where the question raised in the \napplication is already pending or decided in any proceedings in the case of an applicant under \nany of the provisions of this Act: \n \n Provided further that no application shall be rejected under this sub-section unless an \nopportunity of hearing has been given to the applicant: \n \n \n Provided also that where the application is rejected, the reasons for such rejection shall \nbe specified in the order. \n \n \n (3) A copy of every order made under sub-section (2) shall be sent to the applicant and to the concerned officer. \n \n \n (4) Where an application is admitted under sub-section (2), the Authority shall, after examining such further material as may be placed before it by the applicant or obtained by the Authority and after providing an opportunity of being heard to the applicant or his authorised representative as well as to the concerned officer or his authorised representative, pronounce its advance ruling on the question specified in the application. \n \n| Printed using casemine.com by licensee : Yadu Krishna K G\n\n \n \n (5) Where the members of the Authority differ on any question on which the advance ruling is sought, they shall state the point or points on which they differ and make a reference to the Appellate Authority for hearing and decision on such question. \n \n \n (6) The Authority shall pronounce its advance ruling in writing within ninety days from the date of receipt of application. \n \n \n (7) A copy of the advance ruling pronounced by the Authority duly signed by the members and certified in such manner as may be prescribed shall be sent to the applicant, the concerned officer and the jurisdictional officer after such pronouncement",
"footnote": "",
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"next_section": "99"
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