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<h1>Appeal procedure for advance ruling: form prescribes required particulars, grounds, prayer, hearing request and verification.</h1> Form GST ARA 03 standardises appeals against an advance ruling by requiring identification of the impugned ruling, applicant details and jurisdictional officer contact information, a brief statement of facts and grounds of appeal, and a specific prayer seeking setting aside or modification of the ruling and a personal hearing. The form also mandates a signed verification by a competent officer attesting to the correctness of the statement and annexures, with provision for signature, name, designation, place and date.
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