Appeal rights to Appellate Authority preserve review of advance rulings; time limits and procedural requirements apply.

The concerned officer, the jurisdictional officer or the applicant may appeal any advance ruling to the Appellate Authority. Appeals must be filed within thirty days from communication of the ruling, with the Appellate Authority empowered to allow an extension for sufficient cause up to a further thirty days. Every appeal must comply with prescribed procedural formalities, including form, fee and verification requirements.

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