Appeal dismissed as time-barred for being 105 days late; Section 100(2) CGST Act's 30-day condonable period exceeded

Appeal dismissed as time-barred for being 105 days late; Section 100(2) CGST Act’s 30-day condonable period exceededCase-LawsGSTAAAR dismissed the appeal as time-barred. The Appellant filed the appeal 105 days after the last permissible date under Section

Appeal dismissed as time-barred for being 105 days late; Section 100(2) CGST Act's 30-day condonable period exceeded
Case-Laws
GST
AAAR dismissed the appeal as time-barred. The Appellant filed the appeal 105 days after the last permissible date under Section 100(2) CGST Act (including the maximum 30-day condonable period in the proviso), exceeding AAAR's jurisdiction to condone delay. AAAR found the reasons for delay insufficient and held it lacked authority to extend the statutory limi

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