Section 101 of CGST Act, 2017 – Orders of Appellate Authority

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appeal.

Q7. Is written order mandatory?

Yes.

Q8. To whom is order communicated?

Applicant, concerned officer, and jurisdictional officer.

Q9. Can new issues be introduced in appeal?

Generally limited to issues raised in original ruling.

Q10. Why is Section 101 important?

Because it provides final appellate determination in advance ruling system.

📝 Conclusion

Section 101 of the CGST Act, 2017 governs the decision-making process of the Appellate Authority for Advance Ruling. It ensures time-bound disposal, mandates hearing of parties, and clearly defines the consequences where members agree or disagree.

This provision strengthens the credibility and certainty of the Advance Ruling mechanism under GST law by providing a structured and balanced appellate framework.

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