https://www.taxtmi.com/caselaws?id=399880 The appeal filed by the Appellant was dismissed as it was deemed not maintainable. The Appellate Authority held that the rejection of the Rectification of Mistake (ROM) application was not appealable under Section 100 of the CGST Act. The appeal should have been filed against the original advance ruling within the statutory period of 30 days, which had expired. The Appellate Authority lacked the authority to condone delays beyond the statutory limits. en-us Mon, 21 Sep 2020 00:00:00 +0530 Thu, 20 Mar 2025 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=399880 The appeal filed by the Appellant was dismissed as it was deemed not maintainable. The Appellate Authority held that the rejection of the Rectification of Mistake (ROM) application was not appealable under Section 100 of the CGST Act. The appeal should have been filed against the original advance ruling within the statutory period of 30 days, which had expired. The Appellate Authority lacked the authority to condone delays beyond the statutory limits. Case-Laws GST Mon, 21 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=399880