Appeal to the Appellate Authority
Section 100 of the Arunachal Pradesh Goods and Services Tax Act, 2017 deals with appeal to the Appellate Authority. The concerned officer, the jurisdictional officer or an applicant aggrieved by any advance ruling pronounced under subsection (4) of section 98, may appeal to the Appellate Authority.
(1) The concerned officer, the jurisdictional officer or an applicant aggrieved by any advance ruling pronounced under subsection (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.
Section 100, The Arunachal Pradesh Goods and Services Tax Act, 2017 (Act 6 of 2019).
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Referred to by 2
Questions about Section 100
What does Section 100 of the Arunachal Pradesh Goods and Services Tax Act deal with?
Section 100 of the Arunachal Pradesh Goods and Services Tax Act is headed "Appeal to the Appellate Authority". The concerned officer, the jurisdictional officer or an applicant aggrieved by any advance ruling pronounced under subsection (4) of section 98, may appeal to the Appellate Authority.
How do I find court cases under Section 100 of the Arunachal Pradesh Goods and Services Tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Arunachal Pradesh Goods and Services Tax Act 100, section 100 Arunachal Pradesh Goods and Services Tax Act, section 100 of the Arunachal Pradesh Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 100 of the Arunachal Pradesh Goods and Services Tax Act, and has it changed?
Its own text turns on section 98 (Procedure on receipt of application), so none of them can safely be read on its own. 2 other provisions in this corpus refer back to it.
When was the Arunachal Pradesh Goods and Services Tax Act enacted?
Arunachal Pradesh Goods and Services Tax Act was enacted in 2019 as Act 6 of 2019. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
- 2. 4802 words
- 142. Miscellaneous transitional provisions1926 words
- 54. Refund of tax1754 words
- 140. Transitional arrangements for input tax credit1215 words
- 79. Recovery of tax1111 words
- 17. Apportionment of credit and blocked credits1022 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Read from the Government's own scanned gazette with Azure Document Intelligence, and shown whole: the section numbering on the scan does not hold together (starts at 3), and a wrong split would file one section's words under another section's number. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/5aec64cd-25cf-4377-925c-ea2de91fe61b.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/d1b487fc-d81f-4024-b65b-0ac0b083a20c/content). This page is not a substitute for legal advice.