Order of National Appellate Authority.

Section 101C(1)

The National Appellate Authority may, after giving an opportunity of being heard to the applicant, the officer authorised by the Commissioner, all Principal Chief Commissioners, Chief Commissioners of Central tax and Chief Commissioner and Commissioner of State tax of all States and Chief Commissioner and Commissioner of Union territory tax of all Union territories, pass such order as it thinks fit, confirming or modifying the rulings appealed against.

AI Explanation

The National Appellate Authority has the power to make decisions regarding appeals. This authority can take action after allowing the applicant, the authorized officer by the Commissioner, Principal Chief Commissioners, Chief Commissioners of Central tax, Chief Commissioner, and Commissioner of State tax of all States, and Chief Commissioner and Commissioner of Union territory tax of all Union territories, to present their case.

Providing an Opportunity to be Heard

Before making a decision, the National Appellate Authority ensures that the applicant and relevant officials have the chance to be heard. This means they can express their perspectives and arguments before any rulings are confirmed or modified.

Confirmation or Modification of Rulings

Once the National Appellate Authority has considered the input and arguments, it can pass an order that it deems appropriate. This order may confirm or modify the rulings that are being appealed against. The authority plays a crucial role in ensuring a fair and just resolution of appeals.

Section 101C(2)

If the members of the National Appellate Authority differ in opinion on any point, it shall be decided according to the opinion of the majority.

AI Explanation

In cases where members of the National Appellate Authority cannot reach a unanimous decision, Section 101C(2) outlines a clear process. Instead of being deadlocked, the Authority relies on the principle of majority rule to determine the final decision. This ensures a smooth and efficient resolution of any differences in opinion among the members.

Section 101C(3)

The order referred to in sub-section (1) shall be passed as far as possible within a period of ninety days from the date of filing of the appeal under section 101B.

AI Explanation

If you file an appeal under section 101B, the decision from the National Appellate Authority, mentioned in section 101C(3), should ideally be made within ninety days from the date you submitted the appeal. This ensures a timely resolution to your case.

Section 101C(4)

A copy of the advance ruling pronounced by the National Appellate Authority shall be duly signed by the Members and certified in such manner as may be prescribed and shall be sent to the applicant, the officer authorised by the Commissioner, the Board, the Chief Commissioner and Commissioner of State tax of all States and Chief Commissioner and Commissioner of Union territory tax of all Union territories and to the Authority or Appellate Authority, as the case may be, after such pronouncement.

AI Explanation

National Appellate Authority's Ruling Process Simplified

Section 101C(4): Distribution of Rulings

When the National Appellate Authority issues an advance ruling, the following steps are taken to ensure proper communication and documentation:

Signing and Certification

The advance ruling, a formal decision made by the National Appellate Authority, is signed by its Members. Additionally, it is certified in a manner specified by regulations.

Recipients of the Ruling

After the pronouncement of the ruling, copies are sent to the following entities:

• Applicant: The individual or entity who sought the advance ruling.
• Authorized Officer: Designated by the Commissioner.
• Board: Refers to the central tax authority.
• Chief Commissioner and Commissioner of State Tax: Across all states.
• Chief Commissioner and Commissioner of Union Territory Tax: Across all Union territories.
• Authority or Appellate Authority: Depending on the specific case.

This comprehensive distribution ensures that relevant stakeholders are informed and have access to the ruling.