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MCQs on Goods and Services Tax (GST) -71

1. The normal time period for filing Cross Objections by the respondent in the case of an appeal by either party will be :

(A) 15 days from the date of receipt of the notice subject to delay condo nation
(B) 30 days from the date of receipt of the notice subject to delay condo nation
(C) 45 days from the date of receipt of the notice subject to delay condo nation
(D) 60 days from the date of receipt of the notice subject to delay condo nation




2. The permissible time period for the rectification of an error apparent on the face of record by the Tribunal will be:

(A) 1 Month from the date of order
(B) 2 Months from the date of order
(C) 3 Months from the date of order
(D) No such time limit.



3. Whether the FAA or Tribunal is empowered to enhance the tax liability or to reduce refund in an appeal case?

(A) Yes, subject to the issuance of the notice communicating the intention and giving opportunity for personal hearing
(B) Yes-without any further notice
(C) Only to refer back such cases to the Adjudicating Authority
(D) None of the Above



4. Who will be the final fact finding authority in a tax case?

(A) FAA
(B) Tribunal
(C) HC
(D) SC


5. Default Bench of Tribunal will be:

(A) 3 members Bench consisting of One Member (Judicial),One Technical Member(CGST) and One Member Technical(SGST)
(B) 5 members Bench consisting of One Member (Judicial),One Technical Member(CGST) and One Member Technical(SGST)
(C) 3 members Bench consisting of One Member (Judicial),One Technical Member(CGST) and One Member Technical(SGST)
(D) At least 2 member Bench consisting of National/State President and One Technical Member



6. The CGST second appeal before the Tribunal will be filed by:

(A) CGST Commissioner
(B) Review Committee comprising of 2 CGST Officers
(C) Legal Wing of the CGST Department
(D) Concerned Adjudicating Officer



7. If there is difference of opinion to the members of the Review Committee, what will be the deemed inference?

(A) A fit case of second appeal
(B) An unfit case for second appeal
(C) A case requiring legal opinion
(D) A case to be referred in to the CGST Commissioner



8. After retirement, the indirect Tax Gazetted Officers having a minimum 2 years’ service as such are permitted to appear before the FAA and Tribunal after a period of?

(A) One Year from Retirement
(B) Two Years from Retirement
(C) Three Years from retirement
(D) Four Years from Retirement



9. The appeal against the judgment of the Tribunal which relates to a matter where two or more states, or a state and centre have different opinions regarding its nature of sales or place of supply, who will be next competent authority to file next appeals?

(A) Single Bench of the High Court situated in the native state of the Appellant
(B) Division Bench of the High Court in the native state of the Appellant
(C) Supreme Court
(D) Any of the Above




10. The permissible time period to file appeals before the High Court in the normal course will be:

(A) Within 30 days from the date of receipt of the Tribunal Order
(B) Within 90 days from the date of receipt of the Tribunal Order
(C) Within 60 days from the date of receipt of the Tribunal Order
(D) Within 180 days from the date of receipt of the Tribunal Order 



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