THE CENTRAL GOODS AND
SERVICES TAX ACT, 2017
ADVANCE RULING
Section 100:
Appeal to Appellate
Authority.
(Relevant Rule 106)
(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.