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of <h1>Appeal Against Advance Ruling Under Section 100 Must Be Filed Within 30 Days, Possible 30-Day Extension Allowed.</h1> Under Section 100 of the West Bengal Goods and Services Tax Act, 2017, an appeal to the Appellate Authority can be filed by a concerned officer, jurisdictional officer, or an aggrieved applicant against an advance ruling under Section 98(4). The appeal must be filed within thirty days from the date of communication of the ruling. However, the Appellate Authority may allow an extension of up to an additional thirty days if the appellant demonstrates a sufficient cause for the delay. The appeal must adhere to prescribed forms, fees, and verification procedures.
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