Appeals, Revision and Advance Ruling under GST Laws: Buyer of This E-Book Will Have Facility of Live Periodical Updation

by Anand Singh

Chapter 1 - Appeals and Revision under GST
1.1Appeals to Appellate Authority
1.2Powers of Revisional Authority
1.3Constitution of Appellate Tribunal and Benches thereof
1.4President and Members of Appellate Tribunal, Their Qualification, Appointment, Conditions of Service, Etc.
1.5Procedure Before Appellate Tribunal
1.6Appeals to Appellate Tribunal
1.7Orders of Appellate Tribunal
1.8Financial and Administrative Powers of President
1.9Interest on Refund of Amount Paid for Admission of Appeal
1.10Appearance by Authorised Representative
1.11Appeals to High Court
1.12Appeals to Supreme Court
1.13Sums Due to be Paid Not withstanding Appeal, Etc.
1.14Appeal Not to be Filed in Certain Cases
1.15Non Appealable Decision and Orders
1.16General FAQs on Appeals and Revision

Chapter 2 - Advance Ruling under GST
2.1Definitions
2.2Authority for Advance Ruling
2.3Application for Advance Ruling
2.4Procedure on Receipt of Application
2.5Appellate Authority for Advance Ruling
2.6Appeal to Appellate Authority
2.7Orders of Appellate Authority
2.8Rectification of Advance Ruling
2.9Applicability of Advance Ruling
2.10Advance Ruling to be Void in Certain Circumstances
2.11Powers of Authority and Appellate Authority
2.12Procedure of Authority and Appellate Authority
2.13General FAQs on Advance Ruling

Chapter – 3 Miscellaneous Provisions under GST
3.1Presumption as to Documents in Certain Cases
3.2Admissibility of Micro Films, Facsimile Copies of Documents and Computer Printouts As Documents and As Evidence
3.3Bar on Disclosure of Information
3.4Taking Assistance from an Expert
3.5Burden of Proof
3.6Disclosure of Information by a Public Servant
3.7Rectification of Errors Apparent on the Face of Record
3.8Bar on Jurisdiction of Civil Courts
3.9Levy of Fee

348 pages, Kindle Edition

Published June 28, 2017