Appeal filed by appellant beyond statutory time limitation under Section 100(2) of CGST Act, 2017, dismissed. Court held it cannot condone delay and appeal cannot proceed on merits.
Appeal dismissed on grounds of time limitation without going into merits of case.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
5.11 Accordingly, since the filing of the appeal in the instant case, falls beyond the scope of powers conferred under proviso to Section 100(2) of the CGST Act, 2017, we hold that the appeal cannot De allowed to proceed on account of time limitation, and as a result, the question of discussing the merits of the issue in this case in appeal does not arise, as well.
ORDER
We dismiss the appeal filed by the Appellant, M/s Mitsu bishi Electric india Private Limited, on the grounds of time limitation, without going into the merits of the case. ' , A ),1) ') .,... (Dr. RAM NIWASj (Dr.D. i A~ Principal Chief Commissioner of GST Commissioner of Commercial Taxes & Central Excise, Tamilnadu & Tamil Nadu z Membcr AAAR Ponclicherry Zone/Member MAR .'. _ C" ~ ~ _ '/ {o... ~/'" **,'<** o~r.\ n FO-l'~~ **..,** **_-'0_ / - '"** ~ . _'_ **_I_** _!:!_ GOODS ~" 'I::: ... A~D ".",:" To ",,,", SERVICE _s._ \" ~ , M/ Mit bi hi El trio Indi P ~"t> '-- T J AJ{ d <'f ; m S . 11 s~ IS ec c a n~t7"':'~.:f~/ lsana Katima, Door No.497 and 49S-;:;'!!o7/Ul r::::::;.~· " _3 Td_ floor, Poonamallee High Road, -""'~-."c_· · Aurambakkam, Chennai - 600 106 !!BY RJ.>AD!!
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3 issues framed by the court
Whether appeal filed beyond statutory period can be allowed to proceed
Whether delay in filing appeal can be condoned beyond statutory period
Whether order passed is within powers conferred under proviso to Section 100(2) of CGST Act
1 provisions across 1 enactments
Mitsu bishi Electric india Private Limited
Dr. RAM NIWASj
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
