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of <h1>Appeals from advance rulings: file within 30 days, Authority may extend 30 more days for sufficient cause</h1> A person affected by an advance ruling under the specified provision, including the concerned officer, the jurisdictional officer or the applicant, may appeal to the Appellate Authority. Appeals must be filed within 30 days from communication of the ruling, but the Authority may extend this by up to an additional 30 days if a sufficient cause for delay is shown. Appeals must follow prescribed form, fee and verification requirements.
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