Section 98 - Procedure on receipt of application of CGST ACT, 2017

               98. (1) On receipt of an application, the Authority shall cause a copy thereof to be
forwarded to the concerned officer and, if necessary, call upon him to furnish the relevant
records:
           Provided that where any records have been called for by the Authority in any case,
such records shall, as soon as possible, be returned to the said concerned officer.
                   (2) The Authority may, after examining the application and the records called for and
after hearing the applicant or his authorised representative and the concerned officer or his
authorised representative, by order, either admit or reject the application:

           Provided that the Authority shall not admit the application where the question raised
in the application is already pending or decided in any proceedings in the case of an applicant
under any of the provisions of this Act:
          Provided further that no application shall be rejected under this sub-section unless an
opportunity of hearing has been given to the applicant:
          Provided also that where the application is rejected, the reasons for such rejection
shall be specified in the order.
                  (3) A copy of every order made under sub-section (2) shall be sent to the applicant and
to the concerned officer.
                 (4) Where an application is admitted under sub-section (2), the Authority shall, after
examining such further material as may be placed before it by the applicant or obtained by the
Authority and after providing an opportunity of being heard to the applicant or his authorised
representative as well as to the concerned officer or his authorised representative, pronounce
its advance ruling on the question specified in the application.
                (5) Where the members of the Authority differ on any question on which the advance
ruling is sought, they shall state the point or points on which they differ and make a reference
to the Appellate Authority for hearing and decision on such question.
                 (6) The Authority shall pronounce its advance ruling in writing within ninety days
from the date of receipt of application.
                 (7) A copy of the advance ruling pronounced by the Authority duly signed by the
members and certified in such manner as may be prescribed shall be sent to the applicant, the
concerned officer and the jurisdictional officer after such pronouncement.

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