Appeal Dismissed: AAAR Cannot Condone Delays Beyond 30 Days Under Section 100(2) of CGST Act

Appeal Dismissed: AAAR Cannot Condone Delays Beyond 30 Days Under Section 100(2) of CGST ActCase-LawsGSTThe AAAR dismissed the appeal due to late filing beyond the statutorily prescribed time limits under Section 100(2) of CGST Act, 2017. The Authority cl

Appeal Dismissed: AAAR Cannot Condone Delays Beyond 30 Days Under Section 100(2) of CGST Act
Case-Laws
GST
The AAAR dismissed the appeal due to late filing beyond the statutorily prescribed time limits under Section 100(2) of CGST Act, 2017. The Authority clarified that while it has discretionary power to condone delays, this power is strictly limited to an additional 30 days beyond the initial 30-day filing period. The appellant failed to demonstrate sufficient cause for the delay, wit

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