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2022 (11) TMI 81 - AAAR - GSTAdmissibility of appeal - time limitation - appeal not filed on time - Input Tax Credit - expenditure incurred for Civil and Interior Works - property is further used for letting out to different tenants on rental basis viz, for furtherance of business - construction of commercial complex - HELD THAT:- Rule 107-A of CGST Rules, stipulates the provision for manual filing of appeal against an order issued by the Authority for Advance Ruling and this option to file appeal manually was always available with the appellant and they have ultimately filed it manually without any glitch, whatsoever. The Appellant had sufficient time to file an appeal against the said advance ruling, however, they failed to comply with the time limit prescribed under law for filing an appal against the concerned advance ruling order. Hon'ble Supreme Court in Writ Petition (C) No. 3 of 2020 dated 10.01.2020 [2022 (1) TMI 385 - SC ORDER], wherein, the Hon’ble Apex Court has ordered for extension of period of limitation due to COVID-19 led adverse circumstances - in view the decision of Hon'ble Court, since the impugned order was served on 12.02.2022 to the Appellant, as admitted by the Appellant in their appeal, (though in the appeal form GST ARA-2, it is written as 12.01.2022), the last date for filing an appeal would have been 30.05 2022. Further, even if the added benefit of proviso to sub-section (2) of Section 100 of CGST Act is extended to the Appellant, by considering that the Appellant was prevented by a sufficient cause from presenting the appeal within the normal period and a further period of 30 days were allowed, even then the last dale of filing appeal would be 29.06.2022. Therefore, in any foreseeable case, the last date for filing of appeal under law in the instant case was 29.06.2022. No appeal was filed by the Appellant till that date and it was finally filed only on 07.07.2022. The appeal filed by the Appellant is not admissible in eye of law - Appeal dismissed on the ground of limitation itself without going into the merits of the case.
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