Appeal against advance ruling: aggrieved parties may seek review by the Appellate Authority subject to time and form requirements. An aggrieved party including the concerned officer, jurisdictional officer or applicant may appeal an advance ruling to the Appellate Authority. The appeal must ordinarily be filed within the prescribed thirty-day period from communication of the ruling, though the Appellate Authority may allow a further limited extension for sufficient cause. Appeals must be in the prescribed form, accompanied by the prescribed fee and verified in the prescribed manner.