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2022 (7) TMI 1166 - AAAR - GSTCondonation of delay in filing appeal - Taxability - Appellant is a society registered under the Societies Registration Act, 1860 - client-service provider relationship - Induction and in-service training to Indian Corporate Law Service (ICLS) officers - Capacity building and training programs in the field of competition law, market regulations, finance, corporate governance and public policies - Policy advisory functions, public outreach and stakeholder consultations through seminars, conferences and forums - management consultancy services or not - HELD THAT:- In terms of Section 100 of the CGST Act, 2017 an appeal should be filed within 30 days from the date of communication of the advance ruling order that is sought to be challenged. However, the Appellate Authority is empowered to allow the appeal to be presented within a further period not exceeding 30 days if it is satisfied that the Appellant was prevented by sufficient cause from presenting the appeal within the initial period of 30 days. In the Form ARA-02, the Appellant has stated that the date of communication of the advance ruling order is 28.06.2019 Clearly the appeal has not been filed within the prescribed time period of thirty days from the date of communication of the order. Whether the appeal filed on 14.02. 2020 is within the condonable period of another 30 days? - HELD THAT:- The Appellate Authority is not a “Court” and hence the power to condone beyond the prescribed period does not arise - Furthermore, the provisions of Limitation Act, 1963 does not apply to the appeal proceedings before the appellate authority. Since the appeal cannot be allowed to proceed on account of time limitation, the question of discussing the merits of the issue in appeal does not arise - Appeal dismissed.
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