Section 100 of CGST Act, 2017 – Appeal to Appellate Authority for Advance Ruling
• Appeal must be filed in prescribed form. • Prescribed fee is payable by applicant. • No fee is required when appeal is filed by department. 📖 Practical Illustration Example 1 – Appeal by Taxpayer AAR rules that a product attracts 18% GST instead of 12%. The applicant disagrees. ➡ Appeal must be filed within 30 days before AAAR under Section 100. Example 2 – Appeal by Department AAR holds that certain supply is exempt from GST. Department believes ruling is legally incorrect. ➡ Jurisdictional officer files appeal within prescribed time. ⚖️ Judicial Interpretation of Section 100 Courts have emphasized that: • Time limit under Section 100 is mandatory. • Condonation cannot exceed additional 30 days. • AAAR cannot entertain appeal beyond statutory limit. High Courts have consistently held that statutory time limits must be strictly complied with in fiscal statutes. 🔄 Section 100 in Advance Ruling Mechanism Stage Provision Application Section 97 Procedure S...