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    <title>2025 (3) TMI 1330 - APPELLATE AUTHORITY FOR ADVANCE RULING, TELANGANA</title>
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    <description>The AAAR Telangana rejected an appeal filed by the appellant regarding GST levy on rent received from Government Social Welfare College Boys Hostel. The appeal was filed 22 days late beyond the statutory 30-day limitation period. Despite appellant&#039;s contention that they did not receive the impugned order through any communication, the Authority found that the order dated 09.02.2024 was communicated via email on 12.02.2024 to the same email address provided in the advance ruling application form. The Authority determined no sufficient cause existed for the delay and rejected the appeal as time-barred under Section 100 of CGST Act, 2017.</description>
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    <pubDate>Thu, 20 Feb 2025 00:00:00 +0530</pubDate>
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      <title>2025 (3) TMI 1330 - APPELLATE AUTHORITY FOR ADVANCE RULING, TELANGANA</title>
      <link>https://www.taxtmi.com/caselaws?id=767944</link>
      <description>The AAAR Telangana rejected an appeal filed by the appellant regarding GST levy on rent received from Government Social Welfare College Boys Hostel. The appeal was filed 22 days late beyond the statutory 30-day limitation period. Despite appellant&#039;s contention that they did not receive the impugned order through any communication, the Authority found that the order dated 09.02.2024 was communicated via email on 12.02.2024 to the same email address provided in the advance ruling application form. The Authority determined no sufficient cause existed for the delay and rejected the appeal as time-barred under Section 100 of CGST Act, 2017.</description>
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      <pubDate>Thu, 20 Feb 2025 00:00:00 +0530</pubDate>
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