Appeal to Appellate Authority: right to challenge advance rulings within prescribed period, with limited discretionary extension.

Appeal to Appellate Authority lies with the concerned officer, the jurisdictional officer or the applicant aggrieved by an advance ruling. Appeals must be filed within the prescribed period, subject to a discretionary extension for sufficient cause not exceeding the further period allowed. Every appeal must be in the prescribed form, accompanied by the prescribed fee and verified in the prescribed manner.

---

---

---