Advance ruling appeals require portal filing, electronic payment and signature, 30 day limitation and 90 day disposal with hearing.

An aggrieved applicant may appeal an advance ruling to the Appellate Authority using the prescribed portal form with the required fee paid into the Electronic Cash Ledger; departmental officers may appeal in a separate form without fee. Appeals must be electronically signed and filed within thirty days of communication. The Appellate Authority must hear the parties and issue an order within ninety days; differing opinions among members on any question result in treatment that no advance ruling has been issued on that question.

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