Appeal against advance ruling may be filed to Appellate Authority, subject to prescribed form, fee and time limits

Appeal lies to the Appellate Authority by the concerned officer, jurisdictional officer or applicant aggrieved by an advance ruling; appeals must be filed within thirty days of communication but the Appellate Authority may, for sufficient cause, allow a further limited period. Every appeal must be in the prescribed form, accompanied by the prescribed fee and verified in the prescribed manner.

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