Section 99 - Appeal to the Appellate Authority - MODEL GST LAW - GOODS AND SERVICES TAX ACT, 2016 - Draft June 2016

99. Appeal to the Appellate Authority (1) The prescribed or jurisdictional CGST/SGST officer or, as the case may be, an applicant aggrieved by any advance ruling pronounced under sub-section (4) of section 98, may appeal to the Appellate Authority. (2) Every appeal under this section shall be filed within a period of thirty days from the date on which the ruling sought to be appealed against is communicated to the prescribed or the jurisdictional CGST/SGST officer or, as the case may be, the applicant. (3) Every appeal under this section shall be in the prescribed form and shall be verified in the prescribed manner.