https://www.taxtmi.com/caselaws?id=786919 The appeal raises whether an appeal from an AAR order is barred by limitation and whether the appellate authority may extend the statutory further period beyond that expressly permitted. The authority applied the statutory scheme under section 100(2), held that the proviso allows only a single further period not exceeding thirty days for sufficient cause, and found the appellant's portal confusion immaterial in view of procedural rules allowing manual filing; precedents confirm tribunals cannot exceed an expressly limited extension. Outcome: the appeal was held time-barred and cannot be entertained on merits for want of temporal jurisdiction to condone further delay. en-us Mon, 22 Sep 2025 00:00:00 +0530 Sat, 21 Feb 2026 09:29:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786919 The appeal raises whether an appeal from an AAR order is barred by limitation and whether the appellate authority may extend the statutory further period beyond that expressly permitted. The authority applied the statutory scheme under section 100(2), held that the proviso allows only a single further period not exceeding thirty days for sufficient cause, and found the appellant's portal confusion immaterial in view of procedural rules allowing manual filing; precedents confirm tribunals cannot exceed an expressly limited extension. Outcome: the appeal was held time-barred and cannot be entertained on merits for want of temporal jurisdiction to condone further delay. Case-Laws GST Mon, 22 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786919