Appellate Authority can't condone 65-day delay for appeal; exceeds 30-day limit under CGST Act Section 100(2).

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Full Text of the Document

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....Condonation of delay of 65 days in filing appeal - It is evident that this Appellate Authority being a creature of the statute is empowered to condone a delay of only a period of 30 days after the expiry of the initial period for filing appeal. As far as the language of the proviso to Section 100 (2) of the CGST Act is concerned, the crucial words are "not exceeding thirty days". - AAAR....