Delay in filing of appeal is beyond the discretionary power of AAAR

In re Sunil Kumar Gehlot (Sunil Kumar & Co.) (GST AAAR Rajasthan) In this case, part fee has been deposited on 15.06.2020 and second part fees have been deposited on 22.10.2020. In this case complete fee has been deposited and appeal in prescribed format has been filed after more than 30 days from the due date of filing of appeal. Therefore, these case laws are not squarely applicable in this case. When it has been held that delay in filing of appeal is beyond the discretionary power provided to Appellate authority, therefore, we observe that discussing appeal on merit would not be relevan...