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of <h1>Appeals to Appellate Authority under Section 100 of J&K GST Act 2017: Filing Time, Forms, and Fee Details</h1> Under Section 100 of the Jammu and Kashmir Goods and Services Tax Act, 2017, an appeal can be made to the Appellate Authority by a concerned officer, jurisdictional officer, or applicant dissatisfied with an advance ruling under Section 98(4). The appeal must be filed within thirty days from the communication of the ruling. However, if the appellant demonstrates a valid reason for delay, the Appellate Authority may grant an additional thirty days for filing. The appeal must adhere to prescribed forms, fees, and verification procedures.
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