Appeal to Appellate Authority: right to challenge advance rulings within prescribed time, subject to limited extension and formalities. The provision permits the prescribed or jurisdictional CGST/SGST officer or an aggrieved applicant to appeal any advance ruling to the Appellate Authority. Appeals must be filed within the prescribed period from communication of the ruling, with a discretionary extension available for sufficient cause, and must meet prescribed form and verification requirements.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Appeal to Appellate Authority: right to challenge advance rulings within prescribed time, subject to limited extension and formalities.
The provision permits the prescribed or jurisdictional CGST/SGST officer or an aggrieved applicant to appeal any advance ruling to the Appellate Authority. Appeals must be filed within the prescribed period from communication of the ruling, with a discretionary extension available for sufficient cause, and must meet prescribed form and verification requirements.
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