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CA Final · Indirect Tax Laws · Advance Ruling

Kaveri Foods Ltd obtained an advance ruling from the Authority for Advance Ruling and was dissatisfied with it. It then appealed to the Appellate Authority. Separately, the jurisdictional officer of State tax also disagreed with the same ruling. Which statement about the appeals under the CGST Rules, 2017 is correct?

The applicant appeals in FORM GST ARA-02 with a fee of Rs 10,000, while the concerned or jurisdictional officer appeals in FORM GST ARA-03 and no fee is payable by the officer. The forms and fee are prescribed separately for the two appellants.

  1. AKaveri Foods files FORM GST ARA-02 with a fee of Rs 10,000; the jurisdictional officer files FORM GST ARA-03 with no feeCorrect
  2. BKaveri Foods files FORM GST ARA-02 with a fee of Rs 5,000; the officer files FORM GST ARA-03 with a fee of Rs 5,000
  3. CBoth file FORM GST ARA-02 with a fee of Rs 10,000
  4. DKaveri Foods files FORM GST ARA-03 with a fee of Rs 10,000; the officer files FORM GST ARA-02 with no fee

Explanation

An applicant's appeal against a ruling under section 98(6) is made in FORM GST ARA-02 with a fee of Rs 10,000. The concerned or jurisdictional officer appeals in FORM GST ARA-03 and pays no fee. The other options mix up the forms or impose a fee on the officer.

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