Appeal to National Appellate Authority [Section 101B] - GST Ready Reckoner - GST

Appeal to National Appellate Authority Circumstances in which Appeal filed in national appellate authority In case Conflicting Advance Rulings are given by the Appellate Authorities of two or more States or Union territories or both under section 101(1) (3), if he feel any officer authorised by the Commissioner or an applicant, being distinct person referred to in section 25 may file appeal to National Appellate Authority. The officer shall be from the States in which such Advance Rulings have been given. Time Limit for filing appeal Appeal file by the Appellate Every appeal 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 applicants, concerned officers and jurisdictional officers: Further Extension the National Appellate Authority may, if it is satisfied that the appellant was prevented by a sufficient cause from presenting the appeal within the 30 days , may allowed such appeal to be presented within a further period not exceeding thirty days from the date of communication of the last of the conflicting rulings sought to be appealed against. Appeal filed by the Department The officer authorised by the Commissioner may file appeal within a period of ninety days from the date on which the ruling sought to be appealed against is communicated to the concerned officer or the jurisdictional officer: Further Extension ​​​​​​​ the National Appellate Authority may, if it is satisfied that the officer authorised by the Commissioner was prevented by a sufficient cause from presenting the appeal within the 30 days , may allowed such appeal to be presented within a further period not exceeding thirty days from the date of communication of the last of the conflicting rulings sought to be appealed against. Every appeal under this section shall be in such form, accompanied by such fee and verified in such manner as may be prescribed.