Section 100 of GST – Appeal to Appellate Authority. Complete Details GST Section 100. In this section you may find all details for “Appeal to Appellate Authority” as per Revised GST Act 2017. Detailed Analysis of GST Section 100 of GST Act 2017. We Provide Complete Details for All GST Section’s and In this article you may find all details for GST Section 100.Check Section Wise Analysis of GST Act 2017, Chapter Wise Analysis of GST All Sections. in this article you may find complete details regarding Section 100 of GST Act 2017 –Appeal to Appellate Authority, gst all sections and definitions. Now Check more details from below…..
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 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
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