Orders of Appellate Authority, Sec 101 of CGST Act, 2017



Section 101 of CGST Act, 2017 Orders of Appellate Authority


The below post explains about Orders of Appellate Authority under section 101 of CGST Act,2017.


Section 101 of CGST Act, 2017 explains Orders of Appellate Authority as below: (The amendments if any will also be updated here soon).


The extract of Section 101 of CGST Act,2017 quoted below:


101  Orders of Appellate Authority


101. (1) The Appellate Authority may, after giving the parties to the appeal or reference

an opportunity of being heard, pass such order as it thinks fit, confirming or modifying the

ruling appealed against or referred to.

Orders of Appellate Authority, Sec 101 of CGST Act, 2017(2) The order referred to in sub-section (1) shall be passed within a period of

ninety days from the date of filing of the appeal under section 100 or a reference under

sub-section (5) of section 98.

(3) Where the members of the Appellate Authority differ on any point or points referred

to in appeal or reference, it shall be deemed that no advance ruling can be issued in respect

of the question under the appeal or reference.

(4) A copy of the advance ruling pronounced by the Appellate Authority duly signed

by the Members and certified in such manner as may be prescribed shall be sent to the
applicant, the concerned officer, the jurisdictional officer and to the Authority after such



The above information clarifies about Orders of Appellate Authority under section 101 of CGST Act,2017.  



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