section 98
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The Manipur Goods and Services Tax Act, 2017Chapter XVII ADVANCE RULING
(1) On receipt of an application.·· the Authority shall cause a copy thereof to be forwarded to the CCP,!Cepted ofij.cer and, if necessary, call ttp<,,n, him to? 'the .relevant records: '· ,,i' Provided. that wh.-.anyrecords havebeen,caJled.for by the Authority in. any case, sudi records shall,? ss.sccn as. p<>ssμ,Ie, be returned to thesaid concerned officer. (2) The Autb:ority·may, after examining theiapplication and tht?record&called for and after hearing the'applicant or' his authorised representative ana the· concerned officer or his authorised representatiye, ;by order, either admit or reject the application: . . •: )L Providedthat .the Authority shall not admitthe appli?tion where the question raised in the application is' already pending or decided in any proceedings in the case of an,applicant under any of the prd+isions of this Act: " ,. Provided further that no application shall be. rejected un4?r this sub-section unless an opportunity of hearing has been given:to the applicant» L · · · . Provided alsQ that.where,? ,appli?o.n ? ?ected, the · ,,:11eason, for such reje,¢on ?-? specified in.the order, l (3) '",A copy ofevery order '9,adt.μrider sub?sectio(l (2) shall be sentto the applicant and to the.ronceffledofficer. Procedure on receipt '1 application. 107 ( 4) Where an application is·adni'itted undersub-section (2), the A¥thoritysliall; aftei- mmtningsuch further?erial as may be placed ?fore· Why the applicant or obtalned by the Authdrfty and after"providing an opportunity1 · of being heard to the applicant or . his authorised repres?I!tative as well as . to. the ionq!rned_ officer or his author?a 'representative, pronounce its acfv?nce ruling on the question specified in the application.· -'.C .:? .
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