https://www.taxtmi.com/caselaws?id=753822 The AAAR-Tamil Nadu condoned a one-day delay in filing an appeal under Section 100(2) of CGST/TNGST Act, 2017. The appellant, a state-owned electricity utility, filed the appeal one day beyond the 30-day statutory limit due to administrative reasons and staff shortage. The Authority found the delay non-deliberate and condonable under the proviso to Section 100(2), noting the utility's limited experience with indirect tax compliance and minimal dedicated staff for GST matters. The condonation application was allowed. en-us Wed, 24 Apr 2024 00:00:00 +0530 Mon, 05 May 2025 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753822 The AAAR-Tamil Nadu condoned a one-day delay in filing an appeal under Section 100(2) of CGST/TNGST Act, 2017. The appellant, a state-owned electricity utility, filed the appeal one day beyond the 30-day statutory limit due to administrative reasons and staff shortage. The Authority found the delay non-deliberate and condonable under the proviso to Section 100(2), noting the utility's limited experience with indirect tax compliance and minimal dedicated staff for GST matters. The condonation application was allowed. Case-Laws GST Wed, 24 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753822