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AAAR could not condone the delay for filing an appeal beyond 30 days, hence appeal dismissed, being time barred

August 21, 2019[2019] 108 260 (AAAR-KARNATAKA)

CGST : Appellate Authority being a creature of statute is empowered to condone a delay of only a period of 30 days after expiry of initial period for filing appeal, and to hold that Appellate Authority could entertain appeal beyond extended period would render phrase 'not exceeding thirty days' wholly otiose and no principle of interpretation would justify such a result

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