Case Law Details
Case Name : In re the Deputy Conservator of Forests (GST AAAR Karnataka)
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In re the Deputy Conservator of Forests (GST AAAR Karnataka)
It is evident that GST Appellate Authority being a creature of the statue is empowered to condone a delay of only a period of 30 days after the expiry of the initial period for filing appeal. As far as the language of Section 100 of the CGST Act is concerned, the crucial words are “not exceeding thirty days” used in the proviso to sub-section (2). To hold that this Appellate Authority could entertain this appeal beyond the extended period under the proviso would render the phrase &
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