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🔎 Acts & Rules - Adv. Search ❯
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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Appeal to Appellate Authority: right to challenge advance rulings within prescribed time, subject to limited extension and formalities.</h1> The provision permits the prescribed or jurisdictional CGST/SGST officer or an aggrieved applicant to appeal any advance ruling to the Appellate Authority. Appeals must be filed within the prescribed period from communication of the ruling, with a discretionary extension available for sufficient cause, and must meet prescribed form and verification requirements.

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