https://www.taxtmi.com/caselaws?id=427568 The AAAR, Karnataka dismissed an appeal filed 65 days after the prescribed period for challenging an advance ruling. The appellant sought condonation of delay beyond the statutory 30-day extension period available under Section 100(2) of the CGST Act. The Authority held it lacked power to condone delays exceeding 30 days beyond the initial filing period, relying on SC precedent in Singh Enterprises case. The appeal was dismissed on limitation grounds without examining the merits regarding classification of guest lecture income and research project income for GST purposes. en-us Thu, 25 Aug 2022 00:00:00 +0530 Mon, 07 Apr 2025 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427568 The AAAR, Karnataka dismissed an appeal filed 65 days after the prescribed period for challenging an advance ruling. The appellant sought condonation of delay beyond the statutory 30-day extension period available under Section 100(2) of the CGST Act. The Authority held it lacked power to condone delays exceeding 30 days beyond the initial filing period, relying on SC precedent in Singh Enterprises case. The appeal was dismissed on limitation grounds without examining the merits regarding classification of guest lecture income and research project income for GST purposes. Case-Laws GST Thu, 25 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427568