The appeal is required to be filed within a period of 30 days from the date on which the ruling sought to be appealed against is communicated to the concerned officer, the jurisdictional officer, and the applicant.
This means that the period of 30 days shall be counted from the latest date on which the advance ruling was received by the abovementioned three parties.
Nonetheless, the AAAR is empowered to condone the delay if sufficient cause for the same is demonstrated.
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What is the time limit for filing an appeal to the AAAR?
2021-11-16 | admin