Section 100, Central Goods and Services Tax Act, 2017 [S10-9AQ]
As at 7 September 2026. In force from 1 July 2017 by Notification No. 9/2017-Central Tax, dated 28-6-2017 [N10-27X].
100. Appeal to Appellate Authority.—
(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.
Defined terms in this text (2)
section: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (54) "section" shall mean a section of the Act or Regulation in which the word occurs;
section: 363 more definitions.
sub-section: Section 3, General Clauses Act, 1897 [S100SN] (In this Act, and in all Central Acts and Regulations made after the commencement of this Act, unless there is anything repugnant in the subject or context): (61) "sub-section" shall mean a sub-section of the section in which the word occurs;
Made under this section, or naming it (0)
none
Cited by (3)
Section 101, Central Goods and Services Tax Act, 2017 [S10-9BN], 12 April 2017, Band A. "section 100".
Section 95, Central Goods and Services Tax Act, 2017 [S10-959], 12 April 2017, Band A. "section 100".
Rule 106, Central Goods and Services Tax Rules, 2017 [S10-H28], 19 June 2017, Band A. "section 100".
Not held (0)
none
Duties published under this section (0)
none