Appeal to the Appellate Authority
Section 100
GST – States
ADVANCE RULING
Bihar Goods and Services Tax Act, 2017
100. Appeal to the Appellate Authority.-
(1) The concerned officer, the jurisdictional officer or 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 a
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