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GST Time Limit Strict; No Further Extensions Beyond Maximum Allowable Period: AAAR Tamil Nadu
Case Law Details
- Case Name
- In re Mitsubishi Electric India Private Limited (GST AAAR Tamil Nadu)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- AAAR, AAR Tamilnadu, Advance Rulings
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In re Mitsubishi Electric India Private Limited (GST AAAR Tamil Nadu)
Appellate Authority for Advance Ruling (AAAR), Tamil Nadu, dismissed the appeal filed by M/s Mitsubishi Electric India Private Limited on grounds of time limitation. The company had challenged an Advance Ruling (No. 116/AAR/2023) issued on November 22, 2023, regarding the availment of Input Tax Credit (ITC) on differential IGST paid post-audit. A subsequent Rectification of Mistake (ROM) order dated July 24, 2024, upheld the original ruling. The appeal against these orders was filed on November 26, 2024, beyond the allowable...
