Indian Institute of Corporate Affairs ., In re
Date: May 23, 2022
Court: Appellate Authority for Advance Ruling
Bench: Delhi
Type: Advance Ruling
Judge(s)/Member(s): Mallika Arya, Ankur Garg
Subject Matter
AAAR cannot condone delay in filing appeal beyond the stipulated period.
Summary
The Hon’ble Supreme Court in the light of the advancement of communication technology(fax, email, video conferencing, etc.) has emphasized the need to file appeal within the stipulated period and has held that the vintage case laws would not be…
1. At the outset we would like to make it clear that the provisions of CGST, Act 2017 and DGST, Act 2017 are pan matenia and have the same provisions in like matter and differ from each other only on a few specific provisions. Therefore, unless a mention is particularly made to such dissimilar provisions, a reference to the CGST Act would also mean reference to the corresponding similar provisions…