Appeal to National Appellate Authority [Section 101B]

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..... horised by the Commissioner or an applicant, being distinct person referred to in section 25 * may file appeal to National Appellate Authority. * The officer shall be from the States in which such Advance Rulings have been given. Time Limit for filing appeal * Appeal file by the Appellate * Every appeal shall be filed within a period of thirty days from the date on which the ruling soug .....

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..... #8203;​​​the National Appellate Authority may, if it is satisfied that the officer authorised by the Commissioner was prevented by a sufficient cause from presenting the appeal within the 30 days , may allowed such appeal to be presented within a further period not exceeding thirty days from the date of communication of the last of the conflicting rulings sought to be appealed ag .....

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