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of <h1>Appeals on Advance Rulings Under Section 100 of Tamil Nadu GST Act Must Be Filed Within 30 Days</h1> Section 100 of the Tamil Nadu Goods and Services Tax Act, 2017, allows a concerned officer, jurisdictional officer, or an applicant to appeal an advance ruling under Section 98(4) to the Appellate Authority. Appeals must be filed within thirty days from the communication of the ruling. However, if there is a sufficient cause, the Appellate Authority may extend this period by an additional thirty days. Appeals must adhere to prescribed forms, fees, and verification processes.
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