Rule 106. Form and manner of appeal to the Appellate
Authority for Advance Ruling.-
(1) An appeal against the advance ruling issued
under sub-section (6) of section 98 shall be made by an applicant on the common
portal in FORM GST ARA-02 and shall be accompanied by a fee of ten thousand
rupees to be deposited in the manner specified in section 49.
(2) An appeal against the advance ruling issued
under sub-section (6) of section 98 shall be made by the concerned officer or
the jurisdictional officer referred to in section 100 on the common portal in
FORM GST ARA-03 and no fee shall be payable by the said officer for filing the
appeal.
(3) The appeal referred to in sub-rule (1) or
sub-rule (2), the verification contained therein and all the relevant documents
accompanying such appeal shall be signed,-
(a) in the case of the concerned officer or
jurisdictional officer, by an officer authorised in writing by such officer;
and
(b) in the case of an applicant, in the manner
specified in rule 26.
