GST AAR cannot condone delay after expiry of 30 days for filing appeal: AAAR

In re The Deputy Conservator of Forests (GST AAAR Karnataka) The GST appellate authority for advance ruling dismissed the appeal filed by the appellant on grounds of time limitation. It is evident that this Appellate Authority being a creature of the statue is empowered to condone a delay of only a period of 30 days […]

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