GST Appeal Delay Condoned Due to Technical Portal Errors Preventing Filing: AAAR Tamilnadu

In re Link Up Textiles Private Limited (GST AAAR Tamilnadu) The present appeal was filed under Section 100(1) of the Central Goods and Services Tax Act, 2017 and the Tamil Nadu Goods and Services Tax Act, 2017 against an advance ruling dated 08.10.2025 issued by the Tamil Nadu State Authority for Advance Ruling. The appellant, a private limited company registered under GST, is engaged in exporting men’s pyjama sets comprising a top (kurta/shirt) and bottom (pyjama/trouser) made of cotton, polyester, and spandex blends, packed as two sets per pack. The appellant had initially sought an advanc...