Section 100 of Sikkim GST Act 2017 : Appeal to the Appellate Authority

By | June 2, 2018
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(Last Updated On: June 3, 2018)

Section 100 of Sikkim GST Act 2017

[ Section 100 of Sikkim GST Act 2017 explains Appeal to the Appellate Authority and is covered in  CHAPTER XVII  ADVANCE RULING]

[ Enforced with effect from 1-7-2017. ]

Appeal to the Appellate Authority

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.

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.

Every appeal under this section shall be in such form, accompanied by such fee and verified in such manner as may be prescribed.


Sikkim GST Act 2017

Sikkim GST Bill 2017

Sikkim GST Rules 2017

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