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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Appeals Process for Advance Rulings under Section 100 of Orissa GST Act: Deadlines, Extensions, and Requirements</h1> Under Section 100 of the Orissa Goods and Services Tax Act, 2017, an officer or applicant dissatisfied with an advance ruling under Section 98(4) can appeal to the Appellate Authority. This appeal must be filed within thirty days of the ruling's communication to the relevant parties. However, if the appellant shows a valid reason for delay, the Appellate Authority may permit an extension of up to an additional thirty days. The appeal must adhere to prescribed forms, fees, and verification procedures.
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