https://www.taxtmi.com/caselaws?id=753671 The AAAR Tamil Nadu condoned a 27-day delay in filing an appeal regarding GST levy on car facilities provided to employees. The appeal was filed on 12.04.2024, exceeding the normal 30-day limit under Section 100(2) of CGST Act, 2017. The Authority accepted the appellant's explanation that their authorized representative was unwell during the relevant period and had sought extension. Finding sufficient cause for the delay, the Authority condoned the delay under the proviso to Section 100(2) and allowed the appeal to proceed on merits. en-us Tue, 21 May 2024 00:00:00 +0530 Mon, 05 May 2025 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753671 The AAAR Tamil Nadu condoned a 27-day delay in filing an appeal regarding GST levy on car facilities provided to employees. The appeal was filed on 12.04.2024, exceeding the normal 30-day limit under Section 100(2) of CGST Act, 2017. The Authority accepted the appellant's explanation that their authorized representative was unwell during the relevant period and had sought extension. Finding sufficient cause for the delay, the Authority condoned the delay under the proviso to Section 100(2) and allowed the appeal to proceed on merits. Case-Laws GST Tue, 21 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753671