{"id":73890,"date":"2025-10-01T09:07:53","date_gmt":"2025-10-01T03:37:53","guid":{"rendered":""},"modified":"2025-10-01T09:07:53","modified_gmt":"2025-10-01T03:37:53","slug":"appeal-dismissed-as-time-barred-for-being-105-days-late-section-100-2-cgst-act-39-s-30-day-condonable-period-exceeded","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=73890","title":{"rendered":"Appeal dismissed as time-barred for being 105 days late; Section 100(2) CGST Act&#39;s 30-day condonable period exceeded"},"content":{"rendered":"<p>Appeal dismissed as time-barred for being 105 days late; Section 100(2) CGST Act&#39;s 30-day condonable period exceeded<br \/>Case-Laws<br \/>GST<br \/>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&#39;s jurisdiction to condone delay. AAAR found the reasons for delay insufficient and held it lacked authority to extend the statutory limi<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=93000\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Appeal dismissed as time-barred for being 105 days late; Section 100(2) CGST Act&#8217;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<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-73890","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73890","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=73890"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/73890\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=73890"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=73890"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=73890"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}