TaxTMI 
TaxTMI 
2026 (3) TMI 1195
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....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 referred to in sub-sectio....
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....LES PRIVATE LIMITED, (hereinafter referred to as 'Appellant'). The Appellant is registered under the GST Act vide GSTIN 33AAACL1248E1Z2. The appeal was filed against the Order No. 42/AAR/2025 dated 08.10.2025 passed by the Tamil Nadu State Authority for Advance Ruling (hereinafter referred to as 'AAR') on the Application for Advance Ruling filed by the Appellant. 3. The Appellant is a Private Limited company under the administrative control of 'Central Authority' and they are engaged in exporting Men's Pyjama Set consisting of a top (Kurta/Shirt) and bottom (pyjama/trouser) made of cotton, (TOP-67% Cotton, 29% Polyester, 4% Spandex Woven Shirt; Bottom-67% Cotton, 29% polyester, 4% Spandex woven pant) in 2 sets/pack. The Appellant had app....
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..../AAR/2025 dated 08.10.2025, we are of the opinion that this aspect as to whether the delay in filing the appeal could be condoned or not, needs to be ascertained, before proceeding to discuss the merits of the case. Accordingly, an opportunity of personal hearing was accorded to the appellant for the limited purpose of condonation of delay. 6. PERSONAL HEARING: 6.1 Shri. G. Shanmugam, Advocate appeared for the personal hearing on 06.01.2026 as the authorized representative (AR) of M/s. Link Up Textiles Private Ltd in respect of the appeal filed against the Advance Ruling No. 42/AAR/2025 dated 08.10.2025. 6.2 AR stated that they had tried to file this Appeal online on 5 different times, but unable to file as showed in the screenshot....
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....e delay or negligence on their part and the delay is purely unintentional and circumstances beyond their reasonable control, this delay in filing appeal may be condoned. 7.3 It is seen that the appeal was filed on 10.12.2025. 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. We observe that in the instant case, having received the advance ruling on 13.10.2025 through the GST portal, the appellant ought to have filed the appeal before the Appellate Authority for Advance Ruling by 12.11.2025 under normal circumstances, as laid down under Section 100(2) of the CGST Act, 2017. 7.4 However, the proviso to Section 100(2) of CGST Act, 2017, states as follows:- ....