https://www.taxtmi.com/highlights?id=48793 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 en-us Wed, 21 Aug 2019 07:50:49 +0530 Wed, 21 Aug 2019 07:50:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=48793 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 Highlights GST Wed, 21 Aug 2019 07:50:49 +0530 https://www.taxtmi.com/highlights?id=48793