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TMI Blog2024 (3) TMI 742X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Act 2017 ("the Act", in Short), this Order may be amended by the Appellate authority so as to rectify any error apparent on the face of the record, if such error is noticed by the Appellate authority on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer or the applicant within a period of six months from the date of the Order. Provided that no rectification which has the effect of enhancing the tax liability or reducing the amount of admissible input tax credit shall be made, unless the appellant has been given an opportunity of being heard. 2. Under Section 103(1) of the Act, this Advance ruling pronounced by the Appellate Authority under Chapter XVII of the Act shall be binding only (a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax Act 2017 (hereinafter referred to 'the Act') by M/s. Lions Seat Cushions Private Limited, (hereinafter referred to as 'Appellant'). The Appellant was registered under the GST Act vide GSTIN 33AACCL1446J1ZP. The appeal was filed against the Order No. 105/AAR/2023 dated 05.09.2023 passed by the Tamil Nadu State Authority for Advance Ruling (hereinafter referred to AAR) on the Application for Advance Ruling filed by the Appellant. 3.1. The Appellant has stated that they are manufacturers of 'seat covers' for two wheelers, bikes and scooters and they had applied for Advance Ruling vide application ARA-01 No. 35/2022 dated 17.062022, with regard to classification and applicable rate of tax on the seat covers with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an opportunity of personal hearing was accorded to the appellant for the limited purpose of condonation of delay. PERSONAL HEARING: 5.1 Shri M. Arumugam, the Managing Director (MD) of M/S. Lions Seat Cushions Private Limited and Shri K. Srirangaprasad, Chartered Accountant, who is the authorized representative (AR) of the company, appeared for the virtual Hearing on 12.01.2024. The AR reiterated the submissions made by them in the petition for condonation of delay filed with the application. 5.2 The Members enquired as to whether they have produced any documentary evidences relating to the medical condition of the MD, at the relevant point of time. The AR replied that after filing the appeal, they have sent the relevant medical certific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayed that a liberal approach may kindly be taken in view of the facts and circumstances and consider the case for condonation of delay. 6.3 We observe that in the instant case, having received the advance ruling on 18.09.2023, the appellant ought to have filed the appeal before the Appellate Authority for Advance Ruling by 17.10.2023 under normal circumstances, as laid down under Section 100(2) of the CGST Act, 2017. However, the proviso to Section 100(2) of CGST Act, 2017, states as follows . "Provided that the Appellate Authority may, if it is satisfied that the appellant was prevented by a sufficient cause from presenting the appeal within the said period of thirty days, allow it to be presented within a further period not excee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... normal circumstances for filing the appeal, he had experienced chest pain which necessitated complete rest for three weeks from 11.10.2023 onwards. This being the case, we feel that the appellant has presented sufficient cause that prevented them from filing the appeal within the normal period. Therefore, we are of the considered opinion that 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. We further find that this authority is empowered vide Section 101(1) of the CGST/TNGST Acts, 2017 to pass such orders as deemed fit. 7. Accordingly, we pass the following order: ORDER The delay of 21 days in filing the appeal by the appellant beyond ..... X X X X Extracts X X X X X X X X Extracts X X X X
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