GST Appeal Dismissed: Time-Barred Filing Under Section 100(2) for Rent from Government SWCBH

GST Appeal Dismissed: Time-Barred Filing Under Section 100(2) for Rent from Government SWCBHCase-LawsGSTThe AAAR rejected the appellant’s appeal against a ruling concerning GST on rent received from Govt SWCBH as time-barred. Though the appellant claimed

GST Appeal Dismissed: Time-Barred Filing Under Section 100(2) for Rent from Government SWCBH
Case-Laws
GST
The AAAR rejected the appellant's appeal against a ruling concerning GST on rent received from Govt SWCBH as time-barred. Though the appellant claimed they never received communication of the original order, evidence showed the ruling was emailed on 12.02.2024 to the appellant's email address (provided in their Form GST ARA-01). Per Section 100(2) of CGST Act, appeals must be filed

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