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GST - Highlights / Catch Notes

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Condonation of delay of 65 days in filing appeal - It is evident ...

GST

September 12, 2022

Condonation of delay of 65 days in filing appeal - It is evident that this Appellate Authority being a creature of the statute 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 the proviso to Section 100 (2) of the CGST Act is concerned, the crucial words are "not exceeding thirty days". - AAAR

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