https://www.taxtmi.com/article/detailed?id=12664 Appeals from Authority for Advance Ruling orders must be filed within thirty days from receipt; the Appellate Authority may, on proof of being prevented by a sufficient cause, admit an appeal filed within a further period not exceeding thirty days. The computation begins on receipt, and the Appellate Authority, being a statutory forum, lacks power to extend limitation beyond that additional thirty-day ceiling. Case examples show condonation where delays were within the additional thirty days with supporting medical evidence, and refusal where delays far exceeded that limit. en-us Tue, 04 Jun 2024 08:05:40 +0530 Tue, 04 Jun 2024 08:05:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12664 Appeals from Authority for Advance Ruling orders must be filed within thirty days from receipt; the Appellate Authority may, on proof of being prevented by a sufficient cause, admit an appeal filed within a further period not exceeding thirty days. The computation begins on receipt, and the Appellate Authority, being a statutory forum, lacks power to extend limitation beyond that additional thirty-day ceiling. Case examples show condonation where delays were within the additional thirty days with supporting medical evidence, and refusal where delays far exceeded that limit. Articles Goods and Services Tax - GST Tue, 04 Jun 2024 08:05:40 +0530 https://www.taxtmi.com/article/detailed?id=12664