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    <title>CONDONATION OF DELAY IN FILING APPEAL AGAINST THE ORDER OF AUTHORITY FOR ADVANCE RULING</title>
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    <description>An appeal from an advance ruling must be filed within thirty days of communication, and the Appellate Authority may, if satisfied that the appellant was prevented by sufficient cause, allow presentation within a further period not exceeding thirty days. Each delay must be explained, appeals require prescribed forms, signatures and, where applicable, payment of the prescribed fee, and the Authority cannot extend the time beyond the statutory outer limit.</description>
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      <description>An appeal from an advance ruling must be filed within thirty days of communication, and the Appellate Authority may, if satisfied that the appellant was prevented by sufficient cause, allow presentation within a further period not exceeding thirty days. Each delay must be explained, appeals require prescribed forms, signatures and, where applicable, payment of the prescribed fee, and the Authority cannot extend the time beyond the statutory outer limit.</description>
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