Appeal against advance ruling timelines and filing requirements govern admissibility of appeals from advance rulings. Entitlement to appeal is limited to the concerned officer, the jurisdictional officer and the applicant to the Appellate Authority against advance rulings; appeals must be filed within thirty days of communication, with a possible discretionary extension for sufficient cause not exceeding a further thirty days, and 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 against advance ruling timelines and filing requirements govern admissibility of appeals from advance rulings.
Entitlement to appeal is limited to the concerned officer, the jurisdictional officer and the applicant to the Appellate Authority against advance rulings; appeals must be filed within thirty days of communication, with a possible discretionary extension for sufficient cause not exceeding a further thirty days, and must comply with prescribed form, fee and verification requirements.
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