Section 100 of GST – Appeal to Appellate Authority

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Section 100 of GST – 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 or the applicant, as the case may be:

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.

Analysis of this section

Introduction

This section deals with the procedure to be followed for filing of an appeal before the appellate authority against the ruling` of the authority under section 98(4).

Analysis

  1.  An appeal can be filed by the concerned officer or jurisdictional officer or the applicant, who is aggrieved by the ruling.
  2.  The appeal should be filed within 30 days from the date of receipt of the ruling. This period can be further extended for another 30 days, if there is sufficient cause for not filing the appeal within the first 30 days.
  3. The appeal shall be filed by the aggrieved applicant in FORM GST ARA-02 along with a fee of Rs.10,000/- to be paid under the CGST Act and the respective SGST Act. The payment has to be made by debiting the electronic cash ledger only.
  4. An appeal preferred by the concerned officer or the Jurisdictional officer shall be in the prescribed FORM GST ARA-03 without any fee and shall to be signed by an officer authorized in writing by such officer.
  5. The procedure for manual filing has been detailed in Circular No. 25/25/2017-GST dated 21.12.2017. The same has been discussed in Para 97.2

Comparative review

This is a new mechanism evolved which was not prevalent in the erstwhile indirect tax regime.

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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