Section 106 – Procedure of Authority and Appellate Authority.
Section 106 of CGST Act, 2017 – Procedure of Authority and Appellate Authority Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Objective of Section 106 Section 106 provides that the Authority for Advance Ruling (AAR) and the Appellate Authority for Advance Ruling (AAAR) shall be guided by the principles of natural justice and have the power to regulate their own procedure. This section gives procedural flexibility while ensuring fairness. 2. Statutory Provision – Section 106 Section 106: The Authority or the Appellate Authority shall, subject to the provisions of this Chapter, have power to regulate its own procedure in all matters arising out of the exercise of its powers or of the discharge of its functions. 3. Meaning of “Regulate Its Own Procedure” This power allows AAR and AAAR to: Decide manner of hearings Fix dates and timelines Prescribe filing requirements Determine sequence of submissions ...