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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 Authority review of advance rulings allows confirmation or modification after hearing and mandated communication.</h1> The Appellate Authority may confirm or modify an advance ruling after giving parties an opportunity of being heard and must pass its order within a prescribed timeframe; if members differ on any question, it is deemed that no advance ruling can be issued, and a certified copy of the ruling must be sent to the applicant, the concerned officer, the jurisdictional officer and the Authority.

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