Appeal to National Appellate Authority [Section 101B]

Appeal against conflicting advance rulings: centralized review permitted with prescribed filing periods and limited extension for sufficient cause.

Appeals to the National Appellate Authority may be filed where Appellate Authorities of multiple States or Union territories have issued conflicting advance rulings; either the applicant (including distinct persons) or an officer authorised by the Commissioner from the States that issued the rulings may appeal. Appeals must be filed within the prescribed time limits from communication of the ruling and the Authority may grant a limited further extension for sufficient cause. Appeals must follow prescribed form, fee and verification requirements.