Power of GST Appellate Authority to condone delay in filing appeal

In re Durga Projects & Infrastructure Pvt Ltd (GST AAAR Karnataka)

The appellate authority for advance ruling dismiss the appeal filed by the appellant M/s. Durga Projects & Infrastructure Pvt Ltd, on grounds of time limitation.

It is evident that this 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 concern

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