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<h1>Appeal against advance ruling to Appellate Authority requires timely filing within prescribed period, with possible extension for sufficient cause.</h1> An appeal lies to the Appellate Authority against advance rulings under section 98 by the concerned officer, the jurisdictional officer or the applicant. Appeals must be filed within a prescribed period from communication of the ruling; the Appellate Authority may, on sufficient cause, allow a further limited extension. Appeals are subject to prescribed formalities as to form, fee and verification.