Condonation of delay barred beyond the statutory 30 day extension; appeals filed late are time barred and not adjudicated on merits.

Condonation of delay barred beyond the statutory 30 day extension; appeals filed late are time barred and not adjudicated on merits.Case-LawsGSTCondonation of delay in filing appeals against AAR orders is limited to a maximum extension of 30 days beyond t

Condonation of delay barred beyond the statutory 30 day extension; appeals filed late are time barred and not adjudicated on merits.
Case-Laws
GST
Condonation of delay in filing appeals against AAR orders is limited to a maximum extension of 30 days beyond the normal 30 day appeal period; the Appellate Authority (AAAR) lacks power to extend beyond that statutory window, so appeals filed beyond that limit must be rejected as time barred without consideration of merits. Rule permitting ma

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