GST appellate authority cannot condone beyond prescribed period

In re Indian Institute of Corporate Affairs (GST AAAR Delhi) The AAAR, Delhi, in the matter of M/s Indian Institute of Corporate Affairs [Advance Ruling (Appeal) Order No. 01/DAAAR/2022-23 dated May 23, 2022] has held that the delay in filing an appeal beyond the prescribed limit can’t be condoned. Facts: M/s Indian Institute of Corporate Affairs, (“the Appellant”) is a society registered under Section 12A/12AA of the Income Tax Act, 1961 (“the IT Act”) and had an exemption under Section 10(23C) (iv) and (v) of the IT Act. The Appellant has entered into Memorandum of Understanding (�...