Before rejecting an advance ruling application, the Authority must give
AA refund of the fee
BSeven days of time
CA hearing to the applicant
DA copy of the records
Answer & Solution
Correct answer: C. A hearing to the applicant
No application can be rejected unless the applicant has been given an opportunity of hearing.
Keep practising Appeals, Revision and Advance Ruling under GST
Browse all Appeals, Revision and Advance Ruling under GST questions for CA Final, or explore more Indirecttaxlaws topics.
Related questions
While imposing a penalty, the order must specifyAn omission is 'easily rectifiable' under Section 126 if it isSection 126(2) says the penalty imposed should beSection 126 does not apply where the penalty isUnder Section 126(5), voluntary disclosure of a breach before its discovery isUnder Section 126(3), no penalty may be imposed withoutUnder Section 126(1), a minor breach means tax involved is less thanFor discovery and inspection, the Advance Ruling Authority has the powers of