Condonation of Delay in Appeal Filing with AAAR: Lions Seat Cushions Pvt Ltd

In re Lions Seat Cushions Private Limited (GST AAAR Tamil Nadu) Introduction: In a recent ruling by the Authority for Appellate Advance Ruling, Tamil Nadu, Lions Seat Cushions Private Limited filed an appeal under Section 100(1) of the Tamil Nadu Goods & Services Tax Act 2017. The appeal contested the decision of the Tamil Nadu State Authority for Advance Ruling on the classification and applicable rate of tax on seat covers manufactured by the appellant. Additionally, the appellant sought condonation of delay in filing the appeal due to medical reasons affecting its managing director. Det...