Appeal rights against advance rulings permit a time limited review with discretionary extension for sufficient cause and prescribed formalities.

Appeals to the Appellate Authority against advance rulings may be filed by the concerned officer, the jurisdictional officer or the applicant. Appeals must be filed within thirty days of communication, with a possible discretionary extension for sufficient cause not exceeding a further thirty days. Every appeal must be in the prescribed form, accompanied by the prescribed fee and verified in the prescribed manner.

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