Delay in filing the appeal against Advance Ruling beyond prescribed limit can't be condoned

Last updated: 22 August 2022
Quick Summary
The Delhi Appellate Authority for Advance Ruling (AAAR) has ruled that delays in filing an appeal against an Advance Ruling beyond the statutory limit cannot be condoned. The case involved M/s Indian Institute of Corporate Affairs, who filed their appeal significantly late. The AAAR clarified that while a delay of up to 30 days beyond the initial 30-day period can be condoned for 'sufficient cause', the authority cannot entertain appeals filed beyond this extended limit.

Court :
AAR, Delhi

Brief :
The AAAR, Delhi, in the matter of M/s Indian Institute of Corporate Affairs [Advance Ruling (Appeal) Order No. 01/DAAAR/2022-23 dated May 05, 2022] has held that the delay in filing an appeal beyond the prescribed limit can't be condoned.

Citation :
Advance Ruling (Appeal) Order No. 01/DAAAR/2022-23 dated May 05, 2022

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Bimal Jain
Published in GST
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