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”Please become a Premium member. If you are already a Premium member, login here to access the full content.