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<h1>Appeal against advance ruling: aggrieved parties may seek review by the Appellate Authority subject to time and form requirements.</h1> 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.
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