Appeal to National Appellate Authority [Section 101B]

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..... ny officer authorised 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 .....

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..... al officer: Further Extension ​​​​​​​ 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 co .....

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