UTGST Section 17 — Appeals to Appellate Authority

UTGST Act  ·  Appeals to Appellate Authority

UTGST

Quick Answer

Section 17 of the UTGST Act, 2017 governs Appeals to Appellate Authority. It provides the core statutory basis, outlining the essential legal principles, rights, and liabilities under Indian indirect tax law. Section 17 UTGST: Appeals to Appellate Authority — eligibility, conditions, case laws and compliance impact under Indian tax law.

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(1)On and from the appointed day, every person registered under any of the existing laws and having a valid Permanent Account Number shall be issued a certificate of registration on provisional basis, subject to such conditions and in such form and manner as may be prescribed, which unless replaced by a final certificate of registration under sub-section (2), shall be liable to be cancelled if the conditions so prescribed are not complied with.
(2)The final certificate of registration shall be granted in such form and manner and subject to such conditions as may be prescribed.
(3)The certificate of registration issued to a person under sub-section (1) shall be deemed to have not been issued if the said registration is cancelled in pursuance of an application filed by such person that he was not liable to registration under section 22 or section 24 of the Central Goods and Services Tax Act.

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Amendment History

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UTGST Section 17 was introduced as part of the original UTGST Act, 2017.

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