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2024 (3) TMI 742 - APPELLATE AUTHORITY FOR ADVANCE RULING, TAMILNADUCondonation of delay in filing appeal - sufficient cause for delay or not - Classification of goods - Bike and Scooter seat cover - to be classified under CTH 87089900 or not - taxable at GST rate of 28% or not - HELD THAT:- The appellant has presented sufficient cause that prevented them from filing the appeal within the normal period. Therefore, the delay of 21 days beyond the normal time limit in filing the appeal is condonable as provided under the proviso to Section 100(2) of CGST Act, 2017. Further it is found that this authority is empowered vide Section 101(1) of the CGST/TNGST Acts, 2017 to pass such orders as deemed fit.
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