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<h1>Appeal against advance ruling timelines and filing requirements govern admissibility of appeals from advance rulings.</h1> 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.