Appeal against advance ruling: right to challenge with time limits, discretionary extension and prescribed procedural requirements. Right to appeal against an advance ruling is available to the concerned officer, the jurisdictional officer and the applicant to the Appellate Authority; appeals must be filed within the prescribed period from communication of the ruling with a discretionary single extension for sufficient cause, and must meet 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 against advance ruling: right to challenge with time limits, discretionary extension and prescribed procedural requirements.
Right to appeal against an advance ruling is available to the concerned officer, the jurisdictional officer and the applicant to the Appellate Authority; appeals must be filed within the prescribed period from communication of the ruling with a discretionary single extension for sufficient cause, and must meet prescribed form, fee and verification requirements.
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