Appeal rights to the Appellate Authority permit challenges to advance rulings, subject to strict filing timeframes, limited extension and formal filing rules. Appeals from advance rulings may be brought to the Appellate Authority by the concerned officer, jurisdictional officer or applicant; appeals must be ... Summary
Appeal rights to the Appellate Authority permit challenges to advance rulings, subject to strict filing timeframes, limited extension and formal filing rules.
Appeals from advance rulings may be brought to the Appellate Authority by the concerned officer, jurisdictional officer or applicant; appeals must be filed within the prescribed initial time limit, subject to a discretionary single extension on sufficient cause, and must comply with prescribed form, fee and verification requirements.
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