Appeal to the Appellate Authority
Section 118
Bill
ADVANCE RULING
MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016]
118. 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 117, may appeal to the Appellate Authority.
(2) Every appeal under this section shall be filed within a period o
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