Section 100 – Appeal to Appellate Authority of CGST ACT, 2017
100. (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.
