https://www.taxtmi.com/caselaws?id=425611 The AAAR dismissed an appeal filed by a society registered under the Societies Registration Act, 1860, which provided training and consultancy services to ICLS officers. The appeal was filed on 14.02.2020 against an advance ruling communicated on 28.06.2019, exceeding the mandatory 30-day filing period and the additional 30-day condonable period under Section 100 of CGST Act, 2017. The AAAR held it lacked power to condone delay beyond the prescribed 60-day maximum period, as it is not a court and the Limitation Act, 1963 does not apply to appellate authority proceedings. en-us Mon, 23 May 2022 00:00:00 +0530 Fri, 04 Apr 2025 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425611 The AAAR dismissed an appeal filed by a society registered under the Societies Registration Act, 1860, which provided training and consultancy services to ICLS officers. The appeal was filed on 14.02.2020 against an advance ruling communicated on 28.06.2019, exceeding the mandatory 30-day filing period and the additional 30-day condonable period under Section 100 of CGST Act, 2017. The AAAR held it lacked power to condone delay beyond the prescribed 60-day maximum period, as it is not a court and the Limitation Act, 1963 does not apply to appellate authority proceedings. Case-Laws GST Mon, 23 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425611