AAAR/01/2024(AR) of M/s. Lions Seat Cushions Private Limited
GST AAARAAAR/01/2024(AR)
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M/s. Lions Seat Cushions Private Limited…
Case summary
From the record, as published by the registry
Recorded against
The Appellate Authority for Advance Ruling held that delay of 21 days in filing the appeal by the appellant beyond the normal time limit of 30 days is condoned in terms of proviso to Section 100(2) of CGST Act,2017 and the appeal will be taken up for consideration on merits.
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