No Power to Extend Appeal Time Beyond 30 Days: GST AAAR Rejects Condonation Plea

In re Essel Mining & Industries Limited (GST AAAR Odisha) The present appeal was filed before the Odisha Appellate Authority for Advance Ruling (AAAR) under Section 100 of the CGST Act, 2017 against Advance Ruling Order No. 01/ODISHA-AAR/2024-25 dated 27.08.2024. The issue raised before the Authority for Advance Ruling (AAR) was whether the handover of building and civil structures, including a railway siding, by the appellant to Odisha Mining Corporation Limited (OMC) amounted to sale of building covered under Clause 5 of Schedule III of the CGST Act, 2017. The appellant was engaged in mi...