Amendment status not verified — confirm the current text below against the official source.
The Government shall, by notification, constitute an Constitution Authority to be known as Nagaland Appellate Authority of Appellate Authority for Advance Ruling for Goods or Services Tax for hearing forAdvance appeals against the advanceruling pronounced by the Ruling. Advance Ruling Authority consisting of:- (I) the Chief Commissioner of central tax as designated by the Board; and (ii) the Commissioner ofStatetax: Provided that the Government may, on the recommendations of the Council, notify any Appellate Authority located in another State or Union territory to act as the Appellate Authority for the State. 100.(I) The concerned officer, the jurisdictional officer or an applicant Aggrieved by any advance ruling pronounced under sub-secion (4) the Of section 98, may appeal to the Appellate Authority. Appeal to the Appellate Authority (2) Every appeal under this section shall be field within a period of thirty days from the date on which the ruling sought to be appealed against is communicated to the concerned officer, the jurisdictional officer and the applicant: Provided that the Appellate Authority may, if it is satisfied that the appellate was prevented by a sufficient cause from presenting the appeal within the said period of thirty days a low is to be presented within a further period not exceeding thirty days. (3) Every appeal under this section shall been such form, accompanied bysuch fee and verified in such manner as may be prescribed. 483