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The Appellate Authority for Advance Ruling (AAAR) considered the issue of condonation of delay in filing an appeal regarding the levy of GST on the facility of a car extended to employees in the course of employment. The appeal was filed 27 days late, but within the condonable time limit of 30 days u/s 100(2) of the CGST Act, 2017. The appellant's representative was unwell during the relevant period, and an extension of time was requested. The AAAR found sufficient cause for the delay and invoked the proviso to u/s 100(2) of the CGST Act, 2017 to condone the delay. The appeal will proceed for consideration on merits.
The Appellate Authority for Advance Ruling (AAAR) considered the issue of condonation of delay in filing an appeal regarding the levy of GST on the facility of a car extended to employees in the course of employment. The appeal was filed 27 days late, but within the condonable time limit of 30 days u/s 100(2) of the CGST Act, 2017. The appellant's representative was unwell during the relevant period, and an extension of time was requested. The AAAR found sufficient cause for the delay and invoked the proviso to u/s 100(2) of the CGST Act, 2017 to condone the delay. The appeal will proceed for consideration on merits.
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