https://www.taxtmi.com/caselaws?id=450961 The AAAR-TN condoned a 21-day delay in filing an appeal, finding sufficient cause under Section 100(2) of CGST Act, 2017. The case involved classification of bike and scooter seat covers under CTH 87089900 and whether they attract 28% GST. The appellant successfully demonstrated adequate reasons preventing timely filing within the normal period, and the authority exercised powers under Section 101(1) to pass appropriate orders regarding the classification dispute. en-us Mon, 22 Jan 2024 00:00:00 +0530 Mon, 28 Apr 2025 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450961 The AAAR-TN condoned a 21-day delay in filing an appeal, finding sufficient cause under Section 100(2) of CGST Act, 2017. The case involved classification of bike and scooter seat covers under CTH 87089900 and whether they attract 28% GST. The appellant successfully demonstrated adequate reasons preventing timely filing within the normal period, and the authority exercised powers under Section 101(1) to pass appropriate orders regarding the classification dispute. Case-Laws GST Mon, 22 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450961