https://www.taxtmi.com/caselaws?id=767088 The AAAR dismissed an appeal filed beyond the statutory time limit under Section 100 of CGST Act, 2017. The appellant failed to file within the initial 30-day period and also exceeded the additional 30-day condonation period. The appellant's claim of being unaware of physical filing requirements was rejected, as ignorance of law cannot excuse non-compliance. The AAAR held that condonation of delay is discretionary and limited to a maximum of 30 additional days beyond the normal period. Since no sufficient cause was shown for the delay and the appeal was filed well beyond even the extended statutory limit, the appellate authority had no power to entertain it. en-us Wed, 12 Feb 2025 00:00:00 +0530 Thu, 05 Jun 2025 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767088 The AAAR dismissed an appeal filed beyond the statutory time limit under Section 100 of CGST Act, 2017. The appellant failed to file within the initial 30-day period and also exceeded the additional 30-day condonation period. The appellant's claim of being unaware of physical filing requirements was rejected, as ignorance of law cannot excuse non-compliance. The AAAR held that condonation of delay is discretionary and limited to a maximum of 30 additional days beyond the normal period. Since no sufficient cause was shown for the delay and the appeal was filed well beyond even the extended statutory limit, the appellate authority had no power to entertain it. Case-Laws GST Wed, 12 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767088