AAAR Tamilnadu Condoned Delay in Filing GST Appeal Due to Ill Health of Partner

In re Karthik & Co (GST AAAR Tamilnadu) The Appellate Authority for Advance Ruling, Tamil Nadu, examined an appeal filed by a registered partnership firm engaged in the wholesale and retail trade of paints and related products. The appeal was filed against an Advance Ruling issued by the Tamil Nadu Authority for Advance Ruling dated 17.11.2025. The appellant operates under a principal-to-principal model with manufacturers and wholesale traders from whom it procures paints and hardware. In addition to regular trade transactions, the appellant receives benefits from suppliers in two forms: (...