https://www.taxtmi.com/caselaws?id=429657 The AAAR UP dismissed an appeal challenging an advance ruling regarding ITC on civil and interior works for a commercial complex used for rental purposes. The appellant filed the appeal on 07.07.2022, beyond the statutory limitation period. Despite the SC's COVID-19 extension order and additional 30-day grace period under CGST Act Section 100(2), the maximum permissible filing date was 29.06.2022. The authority noted that manual filing option was always available to the appellant, rejecting any technical filing difficulties as justification for delay. The appeal was dismissed solely on limitation grounds without examining the substantive ITC eligibility issues. en-us Fri, 30 Sep 2022 00:00:00 +0530 Fri, 11 Apr 2025 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429657 The AAAR UP dismissed an appeal challenging an advance ruling regarding ITC on civil and interior works for a commercial complex used for rental purposes. The appellant filed the appeal on 07.07.2022, beyond the statutory limitation period. Despite the SC's COVID-19 extension order and additional 30-day grace period under CGST Act Section 100(2), the maximum permissible filing date was 29.06.2022. The authority noted that manual filing option was always available to the appellant, rejecting any technical filing difficulties as justification for delay. The appeal was dismissed solely on limitation grounds without examining the substantive ITC eligibility issues. Case-Laws GST Fri, 30 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429657