Appeal to Appellate Authority preserves review of advance rulings, subject to time limits and prescribed procedure. An aggrieved concerned officer, jurisdictional officer or applicant may appeal an advance ruling to the Appellate Authority; appeals must be filed within the prescribed time from communication of the ruling, with a possible discretionary extension for sufficient cause not exceeding the further period allowed. Appeals must comply with prescribed form, fee and verification requirements.
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 preserves review of advance rulings, subject to time limits and prescribed procedure.
An aggrieved concerned officer, jurisdictional officer or applicant may appeal an advance ruling to the Appellate Authority; appeals must be filed within the prescribed time from communication of the ruling, with a possible discretionary extension for sufficient cause not exceeding the further period allowed. Appeals must comply with prescribed form, fee and verification requirements.
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