https://www.taxtmi.com/caselaws?id=450995 The AAAR dismissed an appeal filed with a delay of 920 days beyond the statutory period. The appellant received the order on 03.04.2021, making the last date for filing appeal 02.05.2021, or 01.06.2021 with condonation petition, but filed on 07.11.2023. The AAAR held it lacks power to condone delays exceeding 30 days under Section 100(2) of CGST Act, 2017. Following Singh Enterprises v CCE precedent, the authority ruled that statutory limitations cannot be exceeded, making the phrase "not exceeding thirty days" redundant otherwise. The appeal was dismissed without examining merits due to time-barred filing. en-us Mon, 22 Jan 2024 00:00:00 +0530 Mon, 28 Apr 2025 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450995 The AAAR dismissed an appeal filed with a delay of 920 days beyond the statutory period. The appellant received the order on 03.04.2021, making the last date for filing appeal 02.05.2021, or 01.06.2021 with condonation petition, but filed on 07.11.2023. The AAAR held it lacks power to condone delays exceeding 30 days under Section 100(2) of CGST Act, 2017. Following Singh Enterprises v CCE precedent, the authority ruled that statutory limitations cannot be exceeded, making the phrase "not exceeding thirty days" redundant otherwise. The appeal was dismissed without examining merits due to time-barred filing. Case-Laws GST Mon, 22 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450995