Section 101 - Orders of Appellate Authorit of CGST ACT, 2017

            101. (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.