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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