Transfer pricing comparability: one support-services company accepted, government-owned and facility-management comparables excluded, forex loss claim...
The Appellate Authority for Advance Ruling (AAAR) considered the condonation of delay in filing an appeal u/s 100(2) of the CGST/TNGST Act, 2017. The appellant, a Tamilnadu Government-owned Electricity Generation and Distribution Utility, sought condonation of a one-day delay in filing the appeal, citing reasons of staff shortage and administrative issues. The AAAR noted that the appeal should have been filed within 30 days of receiving the order, which was on 12.02.2024. The appellant's explanation for the delay was accepted as not deliberate, and the delay of one day was deemed condonable u/s 100(2). The AAAR, empowered u/s 101(1) of the Acts, allowed the condonation, and the appeal will proceed for consideration on merits. The AAAR granted the COD application.
The Appellate Authority for Advance Ruling (AAAR) considered the condonation of delay in filing an appeal u/s 100(2) of the CGST/TNGST Act, 2017. The appellant, a Tamilnadu Government-owned Electricity Generation and Distribution Utility, sought condonation of a one-day delay in filing the appeal, citing reasons of staff shortage and administrative issues. The AAAR noted that the appeal should have been filed within 30 days of receiving the order, which was on 12.02.2024. The appellant's explanation for the delay was accepted as not deliberate, and the delay of one day was deemed condonable u/s 100(2). The AAAR, empowered u/s 101(1) of the Acts, allowed the condonation, and the appeal will proceed for consideration on merits. The AAAR granted the COD application.
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