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The appeal field by the Appellant is not admissible in eye of law and therefore, it is dismissed on the ground of limitation itself without going into the merits of the case.

Limitation— The present appeal has been filed against the Advance Ruling Order passed in the case of applicant i.e. M/s KRBL Infrastructure Private Limited.

The Appellant had submitted an application dated 14.09.2021 for Advance Ruling before the Authority of Advance Ruling for determination of following questions.

(a) “Whether the Appellant is eligible to take input tax credit in relation to expenditure incurred for ‘Civil and Interiror Works’ as mentioned above in building located at C-32, Sector-62, Noida, Gautam Buddha Nagar. Uttar Pradesh at different floors, since the property is further used for letting out to different tenants on rental basis viz. for furtherance of business?”

(b) “Whether ITC on construction of commercial complex will be available to Appellant in case the said building will be used for the purpose of renting out ?”

The Authority for Advance Ruling have pronounced that the Appellant is not eligible to take input tax credit. Being aggrieved by the aforesaid ruling the Appellant has preferred an appeal before the Authority for Advance Ruling.

Since the impugned order was served on 12.02.2022 to the Appellant, as admitted by the Appellant in their appeal, (though in the appeal form GST ARA-2, it is written as 12.01.2022), the last date for filing an appeal would have been 30.05.2022. Further, even if the added benefit of provision to sub-section (2) or Section 100 of CGST Act is extended to the Appellant, by considering that the Appellant was prevented by a sufficient cause from presenting the appeal within the normal period and a further period of 30 days were allowed, even then the last dale of filing appeal would be 29.06.2022. Therefore, in any foreseeable case, the last date for filing of appeal under law in the instant case was 29.06.2022. No appeal was filed by the Appellant that date and it was finally filed only on 07.07.2022.

Held that— The appeal field by the Appellant is not admissible in eye of law and therefore, it is dismissed on the ground of limitation itself without going into the merits of the case.

The appeal field by the Appellant is not admissible in eye of law and therefore, it is dismissed on the ground of limitation itself without going into the merits of the case.

Limitation— The present appeal has been filed against the Advance Ruling Order passed in the case of applicant i.e. M/s KRBL Infrastructure Private Limited.

The Appellant had submitted an application dated 14.09.2021 for Advance Ruling before the Authority of Advance Ruling for determination of following questions.

(b) “Whether ITC on construction of commercial complex will be available to Appellant in case the said building will be used for the purpose of renting out ?”

Held that— The appeal field by the Appellant is not admissible in eye of law and therefore, it is dismissed on the ground of limitation itself without going into the merits of the case.