Case LawAdvance Ruling No. AAAR/6/2024 (AR)
Faiveley Transport Rail Technologies India Private Limited ., In re
- Court:
- Appellate Authority for Advance Ruling
- Bench:
- Tamil Nadu
- Date:
- May 21, 2024
- Type:
- Advance Ruling
- Members:
- Ashish Varma, D Jagannathan
Subject
Delay of 27 days in filing appeal due to Authorised representative's illness is condoned
Condonation of delay in Appeal
Summary
The case law involves an appeal against an order issued by AAAR, wherein the appellant sought to condone the delay in filing the appeal. The appellant received the advance ruling on a certain date and filed the appeal after a delay of 27 days, which…
Judgement
FULL TEXT OF THE ORDER OF AUTHORITY FOR APPELLATE ADVANCE RULING,TAMILNADU At the outset, we would like to make it clear that the provisions of both the Central Goods and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are in pari materia and have the same provisions in like matter and differ from each other only on few specific provisions. Therefore, unless a mention is specifi…