Case Law01/DAAAR/ 2022-23/2011-2016/21.06.2022
Indian Institute of Corporate Affairs ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Delhi
- Date:
- May 23, 2022
- Type:
- Advance Ruling
- Members:
- Mallika Arya, Ankur Garg
Subject
AAAR cannot condone delay in filing appeal beyond the stipulated period.
Supply
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…
Judgement
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…