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CA Final Appeals, Revision and Advance Ruling under GST — practice questions — page 2

Explore 64 free Appeals, Revision and Advance Ruling under GST questions in CA Final Indirecttaxlaws. Open each question or exercise to read its content, reference answers and available explanation.

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Appeals, Revision and Advance Ruling under GST questions and exercises with answers

Showing questions 31–60 of 64.

An appeal to the High Court under Section 117(2) is to be filed within how many days of receiving the order?Read the answer and worked solution →A GST appeal in the High Court must be heard by at least how many Judges?Read the answer and worked solution →Appeals from orders of the National or Regional Bench of the Tribunal lie to which court?Read the answer and worked solution →A High Court judgment under Section 117 reaches the Supreme Court when the High CourtRead the answer and worked solution →Under Section 119, sums due under a Tribunal or High Court order are payable despiteRead the answer and worked solution →Who may fix monetary limits for appeals filed by central tax officers under Section 120?Read the answer and worked solution →Under Section 121, no appeal lies against an order relating toRead the answer and worked solution →Which order is non-appealable under Section 121(c)?Read the answer and worked solution →A non-appealable order under Section 121(d) is one passed under which section?Read the answer and worked solution →Which question may be put to the Authority for Advance Ruling under Section 97(2)?Read the answer and worked solution →The admissibility of what can be asked of the Authority for Advance Ruling?Read the answer and worked solution →An advance ruling may determine the time and value ofRead the answer and worked solution →The Authority must not admit an advance ruling application when the question isRead the answer and worked solution →Before rejecting an advance ruling application, the Authority must giveRead the answer and worked solution →If the Authority rejects an advance ruling application, its order must specifyRead the answer and worked solution →Within how many days from receipt of the application must the Authority pronounce its ruling?Read the answer and worked solution →If Authority members differ on an advance ruling question, the matter goes toRead the answer and worked solution →An appeal against an advance ruling must be filed within what period under Section 100(2)?Read the answer and worked solution →Who may appeal against an advance ruling under Section 100(1)?Read the answer and worked solution →The Appellate Authority for Advance Ruling must pass its order within how many days of filing?Read the answer and worked solution →If Appellate Authority members differ on an advance ruling appeal, it is deemed thatRead the answer and worked solution →An error in an advance ruling can be rectified if noticed within what period of the order?Read the answer and worked solution →Rectification that raises tax liability or cuts input credit needs what first?Read the answer and worked solution →An advance ruling is binding only onRead the answer and worked solution →A ruling obtained by fraud or suppression of facts may be declaredRead the answer and worked solution →Before declaring a ruling void under Section 104, the authority mustRead the answer and worked solution →For discovery and inspection, the Advance Ruling Authority has the powers ofRead the answer and worked solution →Under Section 126(1), a minor breach means tax involved is less thanRead the answer and worked solution →Under Section 126(3), no penalty may be imposed withoutRead the answer and worked solution →Under Section 126(5), voluntary disclosure of a breach before its discovery isRead the answer and worked solution →

Worked practice questions

An appeal to the High Court under Section 117(2) is to be filed within how many days of receiving the order?

  1. 30 days
  2. 60 days
  3. 90 days
  4. 180 days
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Correct answer: D. 180 days

Section 117(2) sets a period of one hundred and eighty days from receipt of the order appealed against.

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A GST appeal in the High Court must be heard by at least how many Judges?

  1. Two
  2. One
  3. Three
  4. Five
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Correct answer: A. Two

Section 117(6) requires a Bench of not less than two Judges of the High Court.

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Appeals from orders of the National or Regional Bench of the Tribunal lie to which court?

  1. Supreme Court
  2. District Court
  3. High Court
  4. Sessions Court
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Correct answer: A. Supreme Court

Section 118(1)(a) provides a direct appeal to the Supreme Court from National or Regional Bench orders.

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