Sec 100- Appeal to Appellate Authority

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    (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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    100.1 Introduction
    This section deals with the procedure to be followed for filing of an appeal before the appellate authority against the order of the authority under section 98(4). 100.2 Analysis
    (i)    An appeal can be filed by the concerned or jurisdictional officer or the applicant, who is aggrieved by the ruling.
    (ii)    The appeal should be filed within 30 days from the date of receipt of the ruling. This period can further be extended for another 30 days, if there is sufficient cause for not filing the appeal within the first 30 days.
    (iii)    The appeal shall be in the prescribed FORM GST ARA-2 together with a fee of Rs.
    10,000/-
    (iv)    The appeal shall be verified in the prescribed manner.
    (v)    Prescribed fee to be paid by the appellant.
    100.3 Comparative review
    This is a new mechanism evolved which was not prevalent in the existing indirect tax regime. 100.4 Related Provisions
    Section     /
    Rule / Form      Description     Remarks
    Section 99     Appellate authority for advance ruling     This section discusses about constitution of appellate authority in each State / UT and who will be its members.
    100.5 FAQs
    Q1. Who can file an appeal before the appellate authority for advance ruling?
    Ans.  The concerned Officer or jurisdictional officer or the applicant may file an appeal before the Appellate Authority, if he is aggrieved by the advance ruling pronounced by the authority under section 98(4).
    Q2. What is the time limit for filing an appeal before the appellate authority for advance ruling?
    Ans. The time limit for filing an appeal before the appellate authority is 30 days from the date of communication of the advance ruling to the aggrieved party. This time can further be extended by another 30 days if sufficient cause is shown for not filing the appeal within the first 30 days.

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