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 time period, leading to its rejection without examination of the case’s merits.
Mitsubishi Electric argued that the appeal period should be counted from the date of the rectification order rather than the original ruling, citing the Doctrine of Merger. The company referred to judicial precedents, including Kunhayammed v. State of Kerala (2001) and various High Court rulings, where delays in appeal filing were condoned. However, the AAAR noted that the rectification order was communicated via email on July 31, 2024, and as per Section 100(2) of the CGST Act, the last permissible date for filing the appeal was September 29, 2024, including the 30-day extension. The actual filing occurred 88 days later, far exceeding the statutory limit.
