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GST AAAR not empowered to condone the delay beyond the prescribed period
Case Law Details
- Case Name
- In re Sairam Gopalkrishna Bhat (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 Sairam Gopalkrishna Bhat (GST AAAR Karnataka)
The proviso to Section 100(2) empowers this Authority to condone a further delay of 30 days if it is satisfied that the Appellant was prevented by sufficient cause from filing the appeal within the prescribed period of 30 days. This grace period which is available to the Appellant for filing the appeal and which is condonable by us expires on 20-04-2022 in the case of Situation 1 of above Table and on 29-04-2022 in the case of Situation 2 of the above Table. The appeal in this case, has been filed on 26.05.2022 which is 36 da...
