Appeal under Section 100 dismissed as delay exceeded the statutorily condonable period, the High Court holding that the Appellate Authority cannot enlarge limitation beyond the 30+30 day ceiling prescribed under CGST Act
Case Summary: M/s Indian Institute of Corporate Affairs v. Delhi Appellate Authority for Advance Ruling & Ors., Delhi High Court, W.P.(C) 14843/2022, decided on 13 April 2023 (Sector: Advance Ruling – Limitation for Appeal; Relevant Provision: Section 100 of CGST Act, 2017) Facts (Paras 1, 4–6) The petitioner, M/s Indian Institute of Corporate Affairs, challenged the Appellate Authority’s order…









