Sec. 100 of CGST Act, 2017— Classification of goods —Appellate Authority being a creature of the statue is empowered to condone a delay of only a period of 30 days after the expiry of the initial period for filing appeal and not empowered to condone the delay of 145 days in filing this appeal. Since the appeal cannot be allowed to be presented on account of time limitation, the question of discussing the merits of the main issue in appeal which is the eligibility to concessional rate of GST on the product Evacuated Tube Collector, does not arise.— Nuetech Solar Systems Private Ltd., In Re... — [2019] 15 TAXLOK.COM 031 (AAAR-Karnataka)