Appeal to Appellate Authority: right to challenge advance rulings within prescribed period, with limited discretionary extension. Appeal to Appellate Authority lies with the concerned officer, the jurisdictional officer or the applicant aggrieved by an advance ruling. Appeals must be filed within the prescribed period, subject to a discretionary extension for sufficient cause not exceeding the further period allowed. Every appeal must be in the prescribed form, accompanied by the prescribed fee and verified in the prescribed manner.
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.
Appeal to Appellate Authority: right to challenge advance rulings within prescribed period, with limited discretionary extension.
Appeal to Appellate Authority lies with the concerned officer, the jurisdictional officer or the applicant aggrieved by an advance ruling. Appeals must be filed within the prescribed period, subject to a discretionary extension for sufficient cause not exceeding the further period allowed. Every appeal must be in the prescribed form, accompanied by the prescribed fee and verified in the prescribed manner.
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