Appeal against advance ruling: time limit and procedural requirements for filing, including discretionary extension and prescribed verification. Appeals from an advance ruling under section 98 may be brought to the Appellate Authority by the concerned officer, the jurisdictional officer or the applicant; they must be filed within the prescribed time limit from communication of the ruling, but the Appellate Authority may allow a further limited period for sufficient cause. Appeals must follow prescribed form, fee and verification requirements.
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.
Appeal against advance ruling: time limit and procedural requirements for filing, including discretionary extension and prescribed verification.
Appeals from an advance ruling under section 98 may be brought to the Appellate Authority by the concerned officer, the jurisdictional officer or the applicant; they must be filed within the prescribed time limit from communication of the ruling, but the Appellate Authority may allow a further limited period for sufficient cause. Appeals must follow prescribed form, fee and verification requirements.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
