Limitation— The present appeal has been filed against the advance Ruling order. 

The appeal is on the Limited point of whether the activity of Appellant is taxable under the provisions of CGST Act, 2017.

In terms of Section 100 of the CGST Act, 2017 an appeal should be filed within 30 days from the date of communication of the advance ruling order that is sought to be challenged. However, the Appellate Authority is empowered to allow the appeal to be presented within a further period not exceeding 30 days if it is satisfied that the Appellant was prevented by sufficient cause from presenting the appeal within the initial period of 30 days. In the Form ARA-02, the Appellant has stated that the date of communication of the advance ruling order is 28.06.2019 Clearly the appeal has not been filed within the prescribed time period of thirty days from the date of communication of the order. The question arises whether the appeal filed on 14.02. 2020 is within the condonable period of another 30 days.

It is evident that this Appellate Authority being a creation of the statue is empowered to condone the delay of only a period of 30 days after the expiry of the initial period for filing appeal. As far as the language of section 100 of the CGST Act, 2017 is concerned, the crucial words are “not exceeding thirty days” used in the proviso to sub-section (2).

Held that— Since the appeal cannot be allowed to proceed on account of time Limitation, the question of discussing the merits of the issue in appeal does not arise. This authority dismiss the appeal filed by the Appellant on grounds of time Limitation.