GST Time Limit Strict; No Further Extensions Beyond Maximum Allowable Period: AAAR Tamil Nadu

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...