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

Which of the following is an 'applicant' for the purposes of Rule 97 (Consumer Welfare Fund) of the CGST Rules, 2017?

A complainant under the Consumer Protection Act, 1986 who applies for reimbursement of legal expenses incurred in a case he instituted before a consumer dispute redressal agency is an applicant under Rule 97. Taxpayers, appellants or new associations are not listed in the definition.

  1. AA complainant under the Consumer Protection Act, 1986 who applies for reimbursement of legal expenses incurred in a case instituted by him in a consumer dispute redressal agencyCorrect
  2. BA registered person who has paid central tax of more than Rs 1 crore during the year
  3. CAny person who has filed an appeal before the Appellate Authority
  4. DA trader's association newly formed in the current year with no registration

Explanation

The Explanation to Rule 97 defines 'applicant' to include a complainant under section 2(1)(b) of the Consumer Protection Act, 1986 who seeks reimbursement of legal expenses in a case he instituted. The other options do not appear in the definition.

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