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of <h1>Appeals Under Section 100 of Meghalaya GST Act: Conditions, Timelines, and Procedures for Challenging Advance Rulings</h1> Under Section 100 of the Meghalaya 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 under Section 98(4). The appeal must be filed within 30 days of the ruling's communication. However, if there is a valid reason for delay, the Appellate Authority may permit filing within an additional 30 days. Appeals must follow prescribed forms, fees, and verification procedures.
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