TaxTMI 
TaxTMI 
2024 (6) TMI 278
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....e Appellate authority so as to rectify any error apparent on the face of the record, if such error is noticed by the Appellate authority on its own accord, or is brought to its notice by the concerned officer, the jurisdictional officer or the applicant within a period of six months from the date of the Order. Provided that no rectification which has the effect of enhancing the tax liability or reducing the amount of admissible input tax credit shall be made, unless the appellant has been given an opportunity of being heard. 2. Under Section 103 (1) of the Act, this Advance ruling pronounced by the Appellate Authority under Chapter XVII of the Act shall be binding only (a) on the applicant who had sought it in respect of any matter r....
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..../s. Faiveley Transport Rail Technologies India Private Limited, (hereinafter referred to as 'Appellant'). The Appellant was registered under the GST Act vide GSTIN 33AAGCS8525B1ZL. The appeal was filed against the Order No. 125/AAR/2023 dated 20.12.2023 passed by the Tamil Nadu State Authority for Advance Ruling (hereinafter referred to AAR) on the Application for Advance Ruling filed by the Appellant. 3.1. The Appellant is a Private Limited company under the administrative control of 'STATE' and they are engaged in the business of manufacturing, supplying and exporting equipment for the Rolling Stock industry. The said equipment includes, inter alia, railway door systems, grills for train coaches, braking systems and panto....
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....se. Accordingly, an opportunity of personal hearing was accorded to the appellant for the limited purpose of condonation of delay. PERSONAL HEARING: 4.1 Shri Ganesh Kumar, Chartered Accountant, who is the authorized representative (AR) of the company, appeared for the Personal Hearing on 14.05.2024 in person. The AR reiterated the submissions made by them in the petition for condonation of delay filed with the application. 4.2 Shri Ganesh Kumar further stated that he is the AR concerned, who has been entrusted with the responsibility of preparing and filing the appeal, and since he was not keeping well during the relevant period of time, the appeal could not be filed in time. The members enquired as to whether any documentary evidence r....
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....ter a delay of 27 days. As per Section 100 (2) of the CGST Act, 2017, 30 days is the time limit for filing the appeal from the date of receipt of the order. 5.3 We observe that in the instant case, having received the advance ruling on 16.02.2024, the appellant ought to have filed the appeal before the Appellate Authority for Advance Ruling by 16.03.2024 under normal circumstances, as laid down under Section 100 (2) of the CGST Act, 2017. However, the proviso to Section 100 (2) of CGST Act, 2017, states as follows :- "Provided that the Appellate Authority may, if it is satisfied that the appellant was prevented by a sufficient cause from presenting the appeal within the said period of thirty days, allow it to be presented within a furthe....