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TMI Blog2024 (3) TMI 742X X X X Extracts X X X X X X X X Extracts X X X X ..... so to Section 100(2) of CGST Act, 2017. Further it is found that this authority is empowered vide Section 101(1) of the CGST/TNGST Acts, 2017 to pass such orders as deemed fit. - SH. ASHISH VARMA AND DR. D. JAGANNATHAN, MEMBER Represented by : Shri M. Arumugam, Managing Director Shri K. Srirangaprasad, Chartered Accountant (Passed by Tamil Nadu State Appellate Authority for Advance Ruling under Section 101(1) of the Tamil Nadu Goods and Services Tax Act, 2017) Preamble 1. In terms of Section 102 of the Central Goods Services Tax Act 2017 /Tamil Nadu Goods Services Tax Act 2017 ( the Act , in Short), this Order may be amended by the Appellate authority so as to rectify any error apparent on the face of the record, if such error is noticed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Service Tax Act and the Tamil Nadu Goods and Service Tax Act are in pari materia and have the same provisions in like matter and differ from each other only on few specific provisions, Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the Central Goods and Service Tax Act, 2017 would also mean a reference to the same provisions under the Tamil Nadu Goods and Service Tax Act, 2017 2. The subject appeal was filed under Section 100(1) of the Tamil Nadu Goods Services Tax Act 2017 / Central Goods Services Tax Act 2017 (hereinafter referred to 'the Act') by M/s. Lions Seat Cushions Private Limited, (hereinafter referred to as 'Appellant'). The Appellant was registered under the GS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -CT(Rate) dated 28.06.2017, as amended. 3.3 We observe that in this case, apart from the merits of the case, the appellant had also filed a petition for condonation of delay. Since the filing of appeal by the appellant in the instant case was beyond the prescribed time limit of 30 days from the passing of Order No. 105/AAR/ 2023 dated 05.09.2023, we are of the opinion that this aspect as to whether the delay in filing the appeal could be condoned or not, needs to be ascertained, before proceeding to discuss the merits of the case. Accordingly, an opportunity of personal hearing was accorded to the appellant for the limited purpose of condonation of delay. PERSONAL HEARING: 5.1 Shri M. Arumugam, the Managing Director (MD) of M/S. Lions Seat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, in the present case, the appeal should have been filed on or before 17.10.2023 as the order was reportedly received by the Appellant on 18,09.2023. They have stated that the reason for delay is due to the fact that Sh. M. Arumugam, Managing Director of the company, who is a heart patient, was advised to be in rest for 3 weeks, and therefore, the relevant documents could not be handed over to the consultant on time, As a result, the Appellant could not file the appeal within the time limit prescribed. Accordingly, the Appellant has prayed that a liberal approach may kindly be taken in view of the facts and circumstances and consider the case for condonation of delay. 6.3 We observe that in the instant case, having received the advance rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o Hospitals, Chennai, underwent a CABG surgery on 09.02.2023, and was under medication thereafter, Meanwhile, under a medical certificate dated 11.10.2023 issued by Dr. S. Palanivel Rajan, Salem, it is seen that Sh. M. Arumugam has been advised to take rest for three weeks, as he had chest pain. 6.6 Going by the documents available on record, we are convinced that Sh. M. Arumugam, MD, had a condition that required medical care. Specifically, we observe that during the period around 17.10.2023, which was the last date under normal circumstances for filing the appeal, he had experienced chest pain which necessitated complete rest for three weeks from 11.10.2023 onwards. This being the case, we feel that the appellant has presented sufficient ..... X X X X Extracts X X X X X X X X Extracts X X X X
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