Section 100 of CGST Act - Appeal to Appellate Authority

100. Appeal to Appellate Authority.[1]

(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 and 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.

[1] This Section was made effective by Notification No. 09/2017-Central Tax dt. 28-06-2017 wef 01-07-2017.

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CHAPTER XVII - ADVANCE RULING

Section 100 of CGST Act - Appeal to Appellate Authority