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CA Final · Indirect Tax Laws · Advance Ruling

Kaveri Textiles Ltd obtained an advance ruling from the Authority for Advance Ruling and is dissatisfied with it. Separately, the jurisdictional officer also disagrees with the same ruling and wishes to appeal. Which statement about the appeals under the CGST Rules, 2017 is correct?

The applicant files FORM GST ARA-02 with a fee of Rs 10,000, while the jurisdictional officer files FORM GST ARA-03 and pays no fee. The Rules prescribe separate forms for the applicant and the officer, and exempt the officer from any appeal fee.

  1. ABoth appeals are made in FORM GST ARA-02 and each requires a fee of Rs 10,000
  2. BKaveri appeals in FORM GST ARA-02 with a fee of Rs 10,000; the jurisdictional officer appeals in FORM GST ARA-03 with no feeCorrect
  3. CKaveri appeals in FORM GST ARA-03 with a fee of Rs 5,000; the officer appeals in FORM GST ARA-02 with no fee
  4. DKaveri appeals in FORM GST ARA-02 with no fee; the officer appeals in FORM GST ARA-03 with a fee of Rs 10,000

Explanation

An applicant's appeal is made in FORM GST ARA-02 with a fee of ten thousand rupees. The concerned officer or jurisdictional officer appeals in FORM GST ARA-03 and no fee is payable by the officer. The other options mix up the forms or fees.

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