Advance rulings appeal procedure requires a hearing and permits confirmation, modification, or other orders with prescribed timelines.

Appeals from Advance Rulings require the Appellate Authority to provide a reasonable opportunity of being heard and permit it to confirm, modify, or pass other orders; orders must be issued within the prescribed timeframe, lack of consensus among members precludes issuance on that question, and certified copies of the ruling must be sent to the applicant, concerned officer, jurisdictional officer, and the Authority.

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