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          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.

          <h1>Appellate review of advance rulings can confirm or modify rulings after hearing, subject to statutory time limits.</h1> The Appellate Authority may, after giving parties an opportunity of being heard, confirm or modify an advance ruling; it must pass its order within a statutory time limit from filing and, if members differ on any question, no advance ruling can be issued; the pronouncement must be signed, certified as prescribed, and copies sent to the applicant, the concerned officer, the jurisdictional officer and the Authority.

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