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2020 (3) TMI 982 - APPELLATE AUTHORITY FOR ADVANCE RULING, KARNATAKACondonation of delay in filing appeal - Time Limitation - Levy of GST - operation of “logging” - the operation is independent of the trees, whether planted by the Forest Department or which grew out of natural regeneration - intra-state supply or not - the goods are taken by the recipient after the supply is completed. HELD THAT:- It is evident that this Appellate Authority being a creature of the statue is empowered to condone a delay of only a period of 30 days after the expiry of the initial period for filing appeal. As far as the language of Section 100 of the CGST Act is concerned, the crucial words are “not exceeding thirty days” used in the proviso to sub-section (2). To hold that this Appellate Authority could entertain this appeal beyond the extended period under the proviso would render the phrase “not exceeding thirty days” wholly otiose. No principle of interpretation would justify such a result. Therefore, we hold that we are not empowered to condone the delay of one day in filing this appeal. Since the appeal cannot be allowed to be presented on account of time limitation, the question of discussing the merits of the issue in appeal does not arise - Appeal is dismissed on the ground of limitation.
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