The concerned officer, the jurisdictional officer or an
applicant aggrieved by any advance ruling pronounced under
subsection (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.
Orders of Appellate Authority.-
Section 100 • THE ASSAM GOODS AND SERVICES TAX ACT, 2017
Section 100.(1). 1
assam-goods-and-services-tax-act-2017-sec-100.json
•
Section 100
{
"act_title": "THE ASSAM GOODS AND SERVICES TAX ACT, 2017",
"act_slug": "assam-goods-and-services-tax-act-2017",
"section_label": "Section",
"section": {
"number": "100",
"title": "Section 100.(1). 1",
"chapter": null,
"content": "The concerned officer, the jurisdictional officer or an \napplicant aggrieved by any advance ruling pronounced under \nsubsection (4) of section 98, may appeal to the Appellate Authority. \n(2) Every appeal under this section shall be filed within a period of \nthirty days from the date on which the ruling sought to be appealed \nagainst is communicated to the concerned officer, the jurisdictional \nofficer and the applicant: \nProvided that the Appellate Authority may, if it is satisfied that the \nappellant was prevented by a sufficient cause from presenting the \nappeal within the said period of thirty days, allow it to be presented \nwithin a further period not exceeding thirty days. \n(3) Every appeal under this section shall be in such form, \naccompanied by such fee and verified in such manner as may be \nprescribed. \nOrders of Appellate Authority.-",
"footnote": "",
"is_definition": false,
"sort_order": 950
},
"prev_section": "98",
"next_section": "101"
}