Section 101 - Orders of Appellate Authority
Chapter XVII - Advance Ruling
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Source control: The text/status on this page is tied to the official source gateway and the Phase 1 legal-review register. Open official source.
Finin2min Summary - Section in 2 Minutes
Requires AAAR to confirm or modify within ninety days; member disagreement results in no advance ruling. Hearing is required. Signed certified copies go to parties and officers.
Exact operative text
101. Orders of Appellate Authority.-(1) The Appellate Authority may, after giving the parties to the appeal or
reference an opportunity of being heard, pass such order as it thinks fit, confirming or modifying the ruling
appealed against or referred to.
(2) The order referred to in sub-section
(1) shall be passed within a period of ninety days from the date of filing of the appeal under section 100 or a
reference under sub-section
(5) of section 98.
(3) Where the members of the Appellate Authority differ on any point or points referred to in appeal or
reference, it shall be deemed that no advance ruling can be issued in respect of the question under the
appeal or reference.
(4) A copy of the advance ruling pronounced by the Appellate Authority duly signed by the Members and
certified in such manner as may be prescribed shall be sent to the applicant, the concerned officer, the
jurisdictional officer and to the Authority after such pronouncement.
Paragraph-wise decode
Requires AAAR to confirm or modify within ninety days; member disagreement results in no advance ruling. Hearing is required. Signed certified copies go to parties and officers.
Section-Rule-Form-Notification bridge
No direct Rule certified in Phase 1. Check notifications, circulars, forms and corresponding State law.
The mapping is a legal concordance, not a round-robin related-link list. It is limited to instruments certified in this phase.
Practical example
AAAR members disagree on taxability; legally no appellate advance ruling is pronounced.
Professional alert
A “no ruling” outcome leaves ordinary assessment/adjudication routes open.
Implementation checklist
- Fix the transaction, taxable period and jurisdiction.
- Read every subsection, proviso, explanation and omission marker.
- Open the mapped Rule, form, notification and circular.
- Test State/UT variation and portal version.
- Preserve evidence, approvals, working papers and acknowledgements.
- Record the conclusion, assumptions, source date and reviewer.
Evidence and retention checklist
- Contract, purchase order, invoice or underlying transaction document.
- Registration, return, ledger, challan and portal acknowledgement.
- Official Act/Rule/notification version used and effective date.
- Internal tax position paper, computation and management approval.
- Correspondence, notices, replies, orders and appeal papers where applicable.
Practical Q&A
- What does section 101 regulate?
- It regulates orders of appellate authority. Read the exact text, conditions, exceptions and transaction date together.
- Which subordinate law should be checked?
- No direct CGST Rule has been certified in this phase. Notifications, circulars, forms and the corresponding SGST/UTGST layer may also apply.
- What evidence should be retained?
- Preserve the contract or transaction record, invoice or form, portal acknowledgement, payment/ledger evidence, correspondence, legal working and the official source version used.
- Can portal behaviour override the statute?
- No. Portal functionality is operational evidence; legal entitlement and liability remain controlled by the Act, Rules, notifications and binding decisions.