Appeal from advance ruling allows officers or applicants to seek review, with limited extension and prescribed procedural and fee requirements. Appeals from an advance ruling under section 98(4) may be filed to the Appellate Authority by the concerned officer, jurisdictional officer or applicant; ... Summary
Appeal from advance ruling allows officers or applicants to seek review, with limited extension and prescribed procedural and fee requirements.
Appeals from an advance ruling under section 98(4) may be filed to the Appellate Authority by the concerned officer, jurisdictional officer or applicant; appeals must meet the prescribed time limit but the Appellate Authority may allow a discretionary further limited extension for sufficient cause. Appeals must be in the prescribed form, accompanied by the prescribed fee and verified in the prescribed manner.
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