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🔎 Acts & Rules - Adv. Search ❯
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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>Appeal against advance ruling may be brought to Appellate Authority subject to statutory time limits and prescribed formality.</h1> 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.

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