Appeal against advance ruling may be brought to Appellate Authority subject to statutory time limits and prescribed formality. An appeal lies to the Appellate Authority against any advance ruling for which the concerned officer, the jurisdictional officer or the applicant is aggrieved. Appeals must meet statutory procedural requirements: they are subject to time limits with a discretionary extension for sufficient cause and must be filed in the prescribed form, accompanied by the prescribed fee and verified in the prescribed manner.