Section 100 of GST – Appeal to Appellate Authority
(1) The concerned officer, the jurisdictional officer or an applicant aggrieved by any advance ruling pronounced under sub-section (4) of section 98, may appeal to the Appellate Authority. (2) Every appeal under this section shall be filed within a period of thirty days from the date on which the ruling sought to be appealed against is communicated to the concerned officer, the jurisdictional officer or the applicant: Provided that the Appellate Authority may, if it is satisfied that the appellant was prevented by a sufficient cause from presenting the appeal within the said period of thirty days, allow it to be presented within a further period not exceeding thirty days. (3) Every appeal under this section shall be in such form, accompanied by such fee and verified in such manner as may be prescribed. Related Provisions of the Statute
Analysis of this section
Introduction This section deals with the procedure to be followed for filing of an appeal before the appellate authority against the ruling` of the authority under section 98(4). Analysis Comparative review This is a new mechanism evolved which was not prevalent in the erstwhile indirect tax regime. Recommended Articles
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