Advance ruling appeals to the High Court must be filed within the prescribed time, with limited extension for sufficient cause. An appeal lies from any ruling or order of the Authority for Advance Rulings to the High Court at the instance of an officer authorised by the Board or the applicant. The appeal must be filed within sixty days from the date of communication of the ruling or order, in the prescribed form and manner. The High Court may extend the filing period by a further thirty days if sufficient cause prevented timely filing.
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.
Advance ruling appeals to the High Court must be filed within the prescribed time, with limited extension for sufficient cause.
An appeal lies from any ruling or order of the Authority for Advance Rulings to the High Court at the instance of an officer authorised by the Board or the applicant. The appeal must be filed within sixty days from the date of communication of the ruling or order, in the prescribed form and manner. The High Court may extend the filing period by a further thirty days if sufficient cause prevented timely filing.
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