AAAR dismisses appeal on the ground of limitation for delayed filing

In re KRBL Infrastructure Private Limited (GST AAAR Uttar Pradesh)

AAAR hold that the appeal filed by the Appellant is not admissible in eye of law and therefore, it is dismissed on the ground of limitation itself without going into the merits of the case.

Since the impugned order was served on 12.02.2022 to the Appellant, as admitted by the Appellant in their appeal, (though in the appeal form GST ARA-2, it is written as 12.01.2022), the last date for filing an appeal would have been 30.05.2022. Furt

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