Page 145 - GSTL_2nd April 2020_Vol 35_Part 1

2020 ] SUTHERLAND MORTGAGE SERVICES INC. v. PR. COMMR. OF CUS., CGST & C. EX. 47
(e) determination of the liability to pay tax on any goods or ser-
vices or both;
(f) whether applicant is required to be registered;
(g) whether any particular thing done by the applicant with re-
spect to any goods or services or both amounts to or results in
a supply of goods or services or both, within the meaning of
that term.
Section 98 reads as follows :
“Section 98. Procedure on receipt of application. - (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 ques-
tion raised in the application is already pending or decided in any proceed-
ings 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 re-
jection 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 oppor-
tunity 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 of-
ficer after such pronouncement.
Section 99 reads as follows :
“Section 99. Appellate Authority for Advance Ruling. - Subject to the pro-
visions of this Chapter, for the purposes of this Act, the Appellate Authori-
ty for Advance Ruling constituted under the provisions of a State Goods
and Services Tax Act or a Union Territory Goods and Services Tax Act shall
GST LAW TIMES  2nd April 2020  209