AAAR Tamil Nadu Holds Delay in Filing GST Appeal Condonable Under Proviso to Section 100(2) CGST Act Where Sufficient Cause Shown

Background:
The appeal before the Appellate Authority for Advance Ruling (AAAR), Tamil Nadu, was filed by M/s. Link Up Textiles Pvt. Ltd., challenging an order of the Tamil Nadu State Authority for Advance Ruling (AAR) regarding the applicable GST rate on men’s pyjama sets. The primary issue addressed in this order, however, was whether the delay in filing the appeal could be condoned.

Delay and Cause:
The appellant received the AAR order on 14.10.2025 and was required to file the appeal within 30 days, i.e., by 12.11.2025, as per Section 100(2) of the CGST Act, 2017. The appeal was actually filed on 10.12.2025, resulting in a delay of 28 days beyond the prescribed period. The appellant explained that repeated technical issues on the GST portal prevented timely online filing, as evidenced by screenshots and correspondence with the Helpdesk. Consequently, the appeal was filed physically.

Legal Reasoning:
The AAAR examined the statutory framework, particularly the proviso to Section 100(2) of the CGST Act, which allows the Appellate Authority to condone a delay of up to 30 days if satisfied that the appellant was prevented by sufficient cause from presenting the appeal within the initial period. The Authority reviewed the appellant’s submissions, including documentary evidence of technical errors and efforts to resolve them, and found the explanation credible and the delay unintentional.

The AAAR noted that the delay was within the condonable limit of 30 days provided by the statute. The Authority was satisfied that the appellant had demonstrated sufficient cause, namely, persistent technical glitches beyond their control, which justified condonation of the delay.

Order and Conclusion:
Accordingly, the AAAR exercised its power under the proviso to Section 100(2) of the CGST/TNGST Acts, 2017, and condoned the 28-day delay in filing the appeal. The Authority directed that the appeal would be taken up for consideration on merits.

This decision clarifies that where an appellant is able to substantiate that technical or other genuine difficulties prevented timely filing, and the delay does not exceed the statutory condonable period, the AAAR will condone such delay in the interest of justice.