Section 100 – Appeal to Appellate Authority of CGST ACT, 2017<\/p>\n
100. (1) The concerned officer, the jurisdictional officer or an applicant aggrieved by
\nany advance ruling pronounced under sub-section (4) of section 98, may appeal to the
\nAppellate Authority.
\n(2) Every appeal under this section shall be filed within a period of thirty days from the
\ndate on which the ruling sought to be appealed against is communicated to the concerned
\nofficer, the jurisdictional officer and the applicant:
\nProvided that the Appellate Authority may, if it is satisfied that the appellant was
\nprevented by a sufficient cause from presenting the appeal within the said period of thirty
\ndays, allow it to be presented within a further period not exceeding thirty days.
\n(3) Every appeal under this section shall be in such form, accompanied by such fee and
\nverified in such manner as may be prescribed.<\/p>\n","protected":false},"excerpt":{"rendered":"
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 … Continue reading “Section 100 – Appeal to Appellate Authority of CGST ACT, 2017”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"_links":{"self":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/327"}],"collection":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/comments?post=327"}],"version-history":[{"count":1,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/327\/revisions"}],"predecessor-version":[{"id":328,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/posts\/327\/revisions\/328"}],"wp:attachment":[{"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/media?parent=327"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/categories?post=327"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/khannaandassociates.com\/blog\/wp-json\/wp\/v2\/tags?post=327"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}