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2023 (10) TMI 216 - AAAR - GSTTime limit for filing appeal - Input Tax Credit - inputs and input services procured by the appellant, in order to undertake the mandatory CSR activities as required under the Companies Act, 2013 - Books and stationery - All kinds of civil works, whether or not including plant and machinery items - All plant and machinery items - All plant and machinery items - furniture - HELD THAT:- The present appeal filed on 22.10.2021, has been filed after the prescribed time limit of 30 days from the date of communication of Ruling, which expired on 23/09/2021, as prescribed under section 100(2) of the CGST Act, 2017. There has been a delay of 30 days. In the application for condonation of delay filed by the appellant alongwith the appeal, the appellant submitted that the delay has occurred on account of ill health of their staff looking after litigation work because of Covid-19 and thereafter the resources were fully engaged in GST year end activity, further due to Covid-19 pandemic, the company was operating on a limited staff - there are sufficient cause to condone the delay of 30 days in filing the appeal after expiry of appeal period on 23.09.2021. Even otherwise, as per Order dated 10.01.2022 of Hon’ble Supreme Court in Mise. Application No. 21 of 2022 in Misc. Application No. 665 of 2021 in Suo Moto Writ Petition (C) No.3 of 2020 [2022 (1) TMI 385 - SC ORDER], the period from 15.03.2020 till 28.02.2022 shall stand excluded in computing the period of limitation and all persons shall have a limitation period of 90 days from 01.03.2022. In view of the foregoing, the delay is condoned in filing the appeal in terms of section 100 of the CGST Act, 2017 and proceed to decide the appeal on merits. The legislature has clarified its intent to disallow input tax credit on goods or services or both which are to be used for activities relating to obligations under corporate social responsibility. Appeal dismissed.
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