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GST - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Condonation of delay of 77 days - Period of Limitation for ...


Appeal Dismissed Due to 77-Day Delay in Filing, Exceeding Statutory Period; No Extension Beyond 30 Days Allowed.

December 30, 2019

Case Laws     GST     AAAR

Condonation of delay of 77 days - Period of Limitation for filing of appeal against the decision of AAR - the crucial words are “not exceeding thirty days” used in the proviso to sub-section (2) of section 100 - Appeal dismissed on grounds of time limitation.

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