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CA Final · Indirect Tax Laws · Advance Ruling

The jurisdictional officer of central tax disagrees with an advance ruling issued by the Authority for Advance Ruling in favour of Himalaya Herbals Ltd and wishes to appeal to the Appellate Authority. Which statement is correct under the CGST Rules, 2017?

The officer files the appeal in FORM GST ARA-03 on the common portal and pays no fee. The ten thousand rupee fee and FORM GST ARA-02 apply only when the applicant appeals. Rule 106(2) expressly permits the concerned or jurisdictional officer to appeal.

  1. AThe officer must file FORM GST ARA-02 with a fee of ten thousand rupees
  2. BThe officer must file FORM GST ARA-03 and no fee is payableCorrect
  3. CThe officer must file FORM GST ARA-03 with a fee of five thousand rupees
  4. DOfficers have no right of appeal; only the applicant may appeal

Explanation

Rule 106(2) provides that an appeal by the concerned or jurisdictional officer is made on the common portal in FORM GST ARA-03 and no fee is payable. FORM GST ARA-02 with the ten thousand rupee fee is for an applicant's appeal under rule 106(1). The claim that officers cannot appeal contradicts rule 106(2).

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