Appeal rights: applicants and authorised officers may appeal advance rulings to the Appellate Authority within prescribed timeframes. A statutory appeal route allows the applicant or an officer authorised by the Board to appeal rulings or orders of the Authority for Advance Rulings to the Appellate Authority in the prescribed form and manner, within the specified filing period, with a discretionary short extension for sufficient cause; the appeal procedure is subject to and governed by the existing appellate procedural provisions applied mutatis mutandis.