Faiveley Transport Rail Technologies India Private Limited ., In re
Date: May 21, 2024
Subject Matter
Delay of 27 days in filing appeal due to Authorised representative's illness is condoned
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…
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…