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.

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