NMDC Vs Authority For Advance Ruling
- Court:
- High Court
- Bench:
- Karnataka
- Date:
- February 26, 2021
- Type:
- Writ Petition
- Members:
- SATISH CHANDRA SHARMA
Subject
AAR is justified in rejecting the appeal on the ground of limitation as it is not having power to condone the delay beyond 30 days
Summary
1. The AAR was justified in rejecting the appeal on the ground of limitation as it was not having power to condone the delay beyond 30 days. Therefore, this Court also does not find reason to condone the delay keeping in view the statutory provisions…
Judgement
The present writ petition is arising out of the order dated 21.09.2020 passed by the Karnataka Appellate Authority for Advance Ruling (for short ‘AAAR’) in Order No.KAR/AAAR-03/2020-21 constituted under Section 97 of the Central Goods and Services Tax Act, 2017 (for short ‘CGST Act’). 2. The facts of the case reveal that the petitioner-M/s.N.M.D.C. Ltd., is a Company incorp…