Mitsubishi Electric India Private Limited ., In re
Date: February 11, 2025
Subject Matter
AAAR lacks the statutory power to extend the condonable period beyond 30 days
Summary
In this case, the Appellant, M/s Mitsubishi Electric India Private Limited, faced a situation regarding a delay in filing an appeal against an Advance Ruling. The original ruling date was November 22, 2023, and a Rectification Order was issued on Jul…
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR 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 speci…