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of <h1>Appeals on GST Advance Rulings Under Section 100: File Within 30 Days, Possible 30-Day Extension Available</h1> Under Section 100 of the Himachal Pradesh Goods and Services Tax Act, 2017, an appeal can be made to the Appellate Authority by a concerned officer, jurisdictional officer, or an applicant dissatisfied with an advance ruling given under Section 98(4). The appeal must be filed within thirty days from the date the ruling is communicated. The Appellate Authority may extend this period by an additional thirty days if a sufficient cause is shown. Appeals must adhere to prescribed forms, fees, and verification procedures.
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