GST Jamku AIProcedure on receipt of application.
Section 98(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:
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.
When the Authority receives an application, it follows a specific procedure outlined in Section 98(1). The first step is to send a copy of the application to the relevant officer. If required, the officer may be asked to provide necessary records.
Record Submission
If the Authority requests records, it's important to note that these records must be promptly returned to the concerned officer as soon as the Authority has reviewed them.
This process ensures that the necessary information is obtained and reviewed efficiently, facilitating a smooth application processing experience.
Section 98(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.
Upon receiving an application, the Authority follows a specific procedure outlined in Section 98(2). This section details the steps involved in examining the application, reviewing relevant records, and conducting a hearing with the applicant or their authorized representative and the concerned officer or their authorized representative. The outcome of this process is the issuance of an order either admitting or rejecting the application.
Admission Criteria The Authority can admit the application if, upon examination, it finds the merits of the case satisfactory. However, there are certain conditions that need to be met for the application to be admitted:
No Duplicate Proceedings The Authority cannot admit an application if the question raised in it is already pending or has been decided in any previous proceedings related to the applicant under the provisions of this Act.
Hearing Opportunity Before rejecting an application, the Authority must provide the applicant with an opportunity for a hearing. This ensures that the applicant has a chance to present their case and address any concerns raised.
Rejection Process If, after the examination and hearing, the Authority decides to reject the application, it must provide clear reasons for the rejection. This information is specified in the order issued by the Authority.
In summary, the Authority carefully evaluates each application, considers relevant records, conducts hearings, and then decides whether to admit or reject the application based on the specified criteria.
Section 98(3)
A copy of every order made under sub-section (2) shall be sent to the applicant and to the concerned officer.
When an application is received, there is a specific procedure to follow. According to Section 98(3), any order made under sub-section (2) triggers a crucial step: sending copies of that order to both the applicant and the relevant officer. This ensures that all parties involved are informed about the decision. This section sheds light on the importance of notifying both the applicant and the concerned officer, maintaining transparency in the process.
In simpler terms, once a decision is made, it is not kept secret. The applicant, who initiated the application, receives a copy of the order. Simultaneously, the officer responsible for the matter also gets a copy. This helps in maintaining clarity and accountability, ensuring that everyone relevant is aware of the decision that has been made.
This step is an essential part of the overall process, emphasizing the need for communication and transparency in the legal procedures outlined in Section 98(3). It ensures that all parties have access to the information they need, promoting fairness and understanding in the application process.
Section 98(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.
Upon acceptance of an application under sub-section (2), the Authority follows a specific procedure. The steps involve an examination of additional material, either submitted by the applicant or obtained by the Authority. Following this, the Authority ensures a fair process by providing an opportunity for the applicant or their authorized representative, as well as the concerned officer or their authorized representative, to be heard. Once this comprehensive process is completed, the Authority pronounces its advance ruling on the specific question outlined in the application.
In simpler terms, if someone submits a request (application) to the Authority and it is accepted, the Authority carefully looks at more information provided by the applicant or gathered on its own. Then, the Authority allows the applicant and relevant officers to present their views. After considering all these aspects, the Authority makes a decision on the matter specified in the application.
Section 98(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.
If there is a disagreement among the members of the Authority regarding any question related to the advance ruling, they are required to clearly articulate the specific points on which they differ. Following this, they must refer the matter to the Appellate Authority, which will conduct a hearing and make a decision on the disputed question. This step ensures that conflicts within the Authority are addressed and resolved through a higher-level review process.
Section 98(6)
The Authority shall pronounce its advance ruling in writing within ninety days from the date of receipt of application.
Section 98(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.
When an application is received, a specific procedure is followed to ensure that all parties involved are informed of the decision. This process is outlined in Section 98(7) of the relevant regulations.
Advance Ruling Pronouncement: The Authority, responsible for making decisions, issues an advance ruling. This is a decision on the matter at hand.
Documentation: A copy of this ruling is prepared, signed by the members of the Authority, and certified according to the prescribed manner.
Notification: The signed and certified copy of the advance ruling is then sent to three important recipients:
a. Applicant: The individual or entity who submitted the application receives a copy of the ruling. This ensures transparency and keeps the applicant informed about the decision.
b. Concerned Officer: The officer directly involved or concerned with the matter is also provided with a copy. This helps in maintaining communication and coordination within the regulatory framework.
c. Jurisdictional Officer: The officer responsible for the specific jurisdiction related to the application is informed by sending a copy of the ruling. This ensures that all relevant authorities are aware of the decision and can take any necessary follow-up actions.
By following this structured procedure, the regulatory process maintains transparency, informs relevant parties, and ensures that decisions are communicated effectively.