https://www.taxtmi.com/highlights?id=52520 Condonation of delay in filing appeal - Time Limitation - To hold that 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 - AAAR en-us Mon, 23 Mar 2020 13:51:47 +0530 Mon, 23 Mar 2020 13:51:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=52520 Condonation of delay in filing appeal - Time Limitation - To hold that 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 - AAAR Highlights GST Mon, 23 Mar 2020 13:51:47 +0530 https://www.taxtmi.com/highlights?id=52520