Live Help
Your Session Will Expire in   seconds.
If you do not wish to log-out, choose 'Let me continue'
Reset SessionCancel Session
 

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

August 21, 2019[2019] 108 taxmann.com 260 (AAAR-KARNATAKA)
146 Views

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

read more

taxmann.com
Payment
Best view in 1140 x 768