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GST AAR cannot condone delay after expiry of 30 days for filing appeal: AAAR
Case Law Details
- Case Name
- In re The Deputy Conservator of Forests (GST AAAR Karnataka)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAAR, AAR Karnataka, Advance Rulings
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In re The Deputy Conservator of Forests (GST AAAR Karnataka)
The GST appellate authority for advance ruling dismissed the appeal filed by the appellant on grounds of time limitation.
It is evident that this Appellate Authority being a creature of the statue is empowered to condone a delay of only a period of 30 days after the expiry of the initial period for filing appeal. As far as the language of Section 100 of the CGST Act is concerned, the crucial words are ‘not exceeding thirty days’ used in the proviso to sub-section (2). To hold that this Appellate Authority could entertain ...
