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    <description>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.</description>
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