AAAR Tamil Nadu Holds Delay in Filing GST Appeal Condonable Under Proviso to Section 100(2) CGST Act Where Sufficient Cause Shown
The Appellate Authority for Advance Ruling, Tamil Nadu, has ruled that a delay of 28 days in filing an appeal against an advance ruling under the GST Act is condonable under the proviso to Section 100(2) of the CGST Act, 2017, where the appellant demonstrates sufficient cause, such as technical glitches preventing timely online filing.
