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CMA Final · Indirect Tax Laws and Practice · Dispute Resolution Mechanism under GST

As per Rule 97 of the CGST Rules, 2017 as given, which statement about the Standing Committee on the Consumer Welfare Fund is correct?

The Committee meets as and when necessary, generally four times a year, and meetings are called on at least ten days' written notice to every member. Validity also requires the Chairman or Vice-Chairman presiding and at least three other members present, and applications need prior Member Secretary inquiry.

  1. AIt meets as and when necessary, generally four times in a year, and its meeting is called after at least ten days' written notice to every memberCorrect
  2. BIt must meet exactly once every month, with seven days' notice
  3. CIts proceedings are valid if presided over by the Chairman or Vice-Chairman, with no minimum attendance of other members
  4. DIt may consider any application directly without inquiry by the Member Secretary

Explanation

Rule 97(5) says the Committee meets as and when necessary, generally four times a year, with at least ten days' written notice. Proceedings need the Chairman or Vice-Chairman plus a minimum of three other members, and applications must first be inquired into by the Member Secretary, which rules out the other options.

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