Appeal to Appellate Authority

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155

Central Goods and Service Tax Act, 2017

Appeal to Appellate Authority (Sec. 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) (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 andverified in such manner as may be prescribed.

Notes

  • This section provides that any party aggrieved by any advance ruling may appeal to the Appellate Authority within a period of thirty days from the date on which the ruling sought to be appealed against is communicated.

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