(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.
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
Section 100 • THE DELHI GOODS AND SERVICES TAX ACT, 2017
Section 100. Appeal to the Appellate Authority
delhi-goods-and-services-tax-act-2017-sec-100.json
•
Section 100
{
"act_title": "THE DELHI GOODS AND SERVICES TAX ACT, 2017",
"act_slug": "delhi-goods-and-services-tax-act-2017",
"section_label": "Section",
"section": {
"number": "100",
"title": "Section 100. Appeal to the Appellate Authority",
"chapter": null,
"content": "(1) The concerned officer, the jurisdictional officer or an applicant aggrieved by any \nadvance ruling pronounced under sub-section (4) of section 98, may appeal to the \nAppellate Authority. \n \n Appeal to \nthe \nAppellate \nAuthority. \n (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: \n \n \n Provided that the Appellate Authority may, if it is satisfied that the appellant was prevented \nby a sufficient cause from presenting the appeal within the said period of thirty days, allow it to \nbe presented within a further period not exceeding thirty days. \n \n \n (3) Every appeal under this section shall be in such form, accompanied by such fee and verified in such manner as may be prescribed",
"footnote": "",
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