Appeal against advance ruling allows officers and applicants to seek review by Appellate Authority with prescribed form and fee. Right of appeal lies to the Appellate Authority from any advance ruling; the concerned officer, jurisdictional officer or an applicant may appeal. The Appellate Authority may allow a limited extension for sufficient cause where the appellant was prevented from filing within the prescribed period. Appeals must be filed in the prescribed form, accompanied by the prescribed fee and verified in the prescribed manner.