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Appeal against advance ruling allowed within a time-limited period with possible short extension and prescribed filing requirements. Appeals from advance rulings under sub section (4) of section 98 may be filed by the concerned officer, the jurisdictional officer or the applicant within a prescribed limited period from communication of the ruling; the Appellate Authority may allow a further short extension for sufficient cause, and every appeal must comply with 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.
<h1>Appeal against advance ruling allowed within a time-limited period with possible short extension and prescribed filing requirements.</h1> Appeals from advance rulings under sub section (4) of section 98 may be filed by the concerned officer, the jurisdictional officer or the applicant within a prescribed limited period from communication of the ruling; the Appellate Authority may allow a further short extension for sufficient cause, and every appeal must comply with prescribed form, fee and verification requirements.
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