CourtMesh

Section 99: Constitution of Appellate Authority for Advance Ruling

The Uttar Pradesh Goods and Services Tax Act, 2017State Act of Uttar Pradesh · Act 1 of 2017

(1) The Government shall, by notification, constitute an Authority to be known as Uttar Pradesh Appellate Authority for Advance Ruling for Goods and Services Tax for hearing appeals against the advance ruling pronounced by the Advance Ruling Authority: consisting of-

(i) the Chief Commissioner of Central Tax as designated by the Board, and

(ii) the Commissioner of state tax Provided that the Government may, on the recommendations of the Council, notify any Appellate Authority located in another State or Union territory to act as the Appellate Authority for the State.

Where this provision sits

ActThe Uttar Pradesh Goods and Services Tax Act, 2017
Section99
Marginal noteConstitution of Appellate Authority for Advance Ruling
JurisdictionState of Uttar Pradesh
StatusIn force as published by the source

Find the provision, not just read it

The full text above is free, and it stays free. What a free CourtMesh account adds is everything you cannot do by reading one page at a time:

  • Search 49,000+ Central and State enactments by what a provision says, not by its number
  • Jump from any section to every judgment that has applied it
  • Search 300 million+ Indian court records alongside the statute
  • Ask a research agent to find and read the case law on a provision for you

Free account. No card. About a minute to create.

Create a free account

Need this as data, not as a page? The Uttar Pradesh Goods and Services Tax Act, 2017 is one of 49,000+ enactments on CourtMesh. The Indian court cases API serves the case law that cites these provisions over JSON, with API documentation and plans and pricing. See also the judgment library.