Appeal rights against advance rulings allow extension for sufficient cause and require prescribed filing, fee and verification procedure. Right of appeal to the Appellate Authority lies with the concerned officer, jurisdictional officer or applicant against an advance ruling; appeals must be filed within the statutory period but the Appellate Authority may grant a further period on sufficient cause. Appeals 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.
Appeal rights against advance rulings allow extension for sufficient cause and require prescribed filing, fee and verification procedure.
Right of appeal to the Appellate Authority lies with the concerned officer, jurisdictional officer or applicant against an advance ruling; appeals must be filed within the statutory period but the Appellate Authority may grant a further period on sufficient cause. Appeals must comply with prescribed form, fee and verification requirements.
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