Essel Mining & Industries Limited ., In re
Date: September 21, 2025
Subject Matter
Appeal Dismissed Due to Exceeding Statutory Limit for Condonation of Delay
Summary
The appeal filed by M/s. Essel Mining & Industries Ltd. is dismissed on the grounds of time limitation, as the Appellate Authority for Advance Ruling lacks the statutory power to condone delays exceeding the prescribed period of 30 days beyond th…
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, ODISHA At the outset, we would like to make it clear that the provisions of both the Central GST Act, 2017 and of Odisha GST Act, 2017 are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisi…