Appeal against advance ruling requires timely filing; extension for sufficient cause; prescribed form, fee, verification.

Appeal against an advance ruling under section 98(4) may be brought to the Appellate Authority by the concerned officer, the jurisdictional officer or the applicant; it must be filed within the time limit, though the Appellate Authority may grant a limited extension for sufficient cause, and every appeal is to be in the prescribed form, accompanied by the prescribed fee and verified as prescribed.

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