Order-in-Appeal No. AAAR/01/2024 (AR)

In re: LIONS SEAT CUSHIONS PVT. LTD.

Date Issued: 22 January 2024
Source: 2024 (85) G.S.T.L. 345 (App. A.A.R. - GST - T.N.)
Views: 12

Summary

Appeals to Appellate Authority - Advance Ruling - Condonation of delay - Appellant-assessee are manufacturers of seat covers for two wheeler, bikes and scooters - Being aggrieved by AAR decision appellant had filed instant appeal - Appellant has filed appeal beyond prescribed time limit of 30 days due to fact that managing director of company, who is a heart patient, was advised to be in rest for 3 weeks and therefore relevant documents could not be handed over to consultant on time - HELD : From documents furnished by assessee relating to medical condition of MD, it is seen that he was admitted to hospital, underwent CABG surgery and was under medication therefore - As per medical certificate, said MD was advised to take rest for three weeks as he had chest pain - In view of documents available on record and as per medical condition of MD appellant has presented sufficient cause that prevented them from filing appeal within normal period - Therefore, delay of 21 days beyond normal time limit in filing appeal is condonable as provided under proviso to Section 100(2) of CGST Act, 2017 and appeal will be taken for consideration on merits - Section 100 of Central Goods and Services…