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CS Professional · Goods and Services Tax (GST) and Corporate Tax Planning · Assessment, Audit, Scrutiny, Demand and Recovery, Advance Ruling, Appeals and Revision

A taxpayer is aggrieved by an order of the Authority for Advance Ruling. Which of the following correctly describes the remedy?

The aggrieved taxpayer or the officer can appeal to the Appellate Authority for Advance Ruling within the prescribed time. The GST Council does not hear it, civil suits are not the route, and refiling before the same authority is not the remedy.

  1. AAn appeal lies to the Appellate Authority for Advance Ruling within the prescribed time, and not directly to a civil courtCorrect
  2. BA revision petition lies directly to the GST Council
  3. CA fresh application must be filed before the same Authority for a rehearing
  4. DA suit lies before the civil court as of right

Explanation

The statutory remedy against an order of the Authority for Advance Ruling is an appeal to the Appellate Authority for Advance Ruling within the prescribed period. The Council does not hear such disputes, and a repeat application before the same authority is not the remedy.

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