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of Condonation of delay u/s 100 of CGST Act - appeal against ruling of AAR - As per Section 100, the crucial words are 'not exceeding thirty days' used in the proviso to sub-section (2), accordingly this Appellate Authority could entertain this appeal beyond the extended period under the proviso would render the phrase 'not exceeding thirty days' wholly otiose - No principle of interpretation would justify such a result - delay not condoned
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