One-Day Appeal Delay Excused Due to Staffing Issues; Electricity Utility's Appeal to Be Heard.
Case-Laws
GST
The Appellate Authority for Advance Ruling (AAAR) considered the condonation of delay in filing an appeal u/s 100(2) of the CGST/TNGST Act, 2017. The appellant, a Tamilnadu Government-owned Electricity Generation and Distribution Utility, sought condonation of a one-day delay in filing the appeal, citing reasons of staff shortage and administrative issues. The AAAR noted that the
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =