NMDC Ltd vs. Authority for Advance Ruling (AAR) [Karnataka High Court]
The Karnataka High Court ruled that the Appellate Authority of Advance Ruling (AAAR) does not have any power to condone the delay in filing appeal by the assesse against the order of Authority for Advance Ruling for a period of beyond 60 days. This judgement was given by the Court considering the provisions of both Limitation Act as well as the provisions of CGST Act, 2017.
The assesse, a PSU Company, filed the writ petition before the Court, against the order of the AAAR rejecting the appeal filed by the assesse with a delay of more than 60 days. The Court upheld the decision of the AAAR and held that the action by the AAAR is correct as per the provisions of the Statutes.