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TMI Blog2024 (6) TMI 278X X X X Extracts X X X X X X X X Extracts X X X X ..... g filed the application for appeal on 12.04.2024, it is noticed that the appeal has been filed after a delay of 27 days, but in any case, the appeal has been filed within the condonable time limit of 30 days. Shri Ganesh Kumar (AR), who has been entrusted with the responsibility of preparing and filing the appeal, was not keeping well during the relevant period of time, i.e., from 05.03.2024 to 15.03.2024. Further, considering the state of affairs at the relevant point of time, the appellant has also sought extension of time for filing the appeal under their letter dated 14.03.2024. This being the case, we feel that the appellant has presented sufficient cause that prevented them from filing the appeal within the normal period. Therefore, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... who had sought it in respect of any matter referred to in sub-section (2) of Section 97 for advance ruling; (b) on the concerned officer or the jurisdictional officer in respect of the applicant. 3. Under Section 103 (2) of the Act, this advance ruling shall be binding unless the law, facts or circumstances supporting the said advance ruling have changed. 4. Under Section 104 (1) of the Act, where the Appellate Authority finds that advance ruling pronounced by it under sub-section (1) of Section 101 has been obtained by the appellant by fraud or suppression of material facts or misrepresentation of facts, it may, by order, declare such ruling to be void ab-initio and thereupon all the provisions of this Act or the rules made thereunder sha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ches, braking systems and pantographs for railways. The Appellant had applied for Advance Ruling vide application ARA-01 No. 3/2023 dated 29.12.2022, with regard to certain queries on applicability of GST and eligibility of ITC, with the AAR who vide Ruling No. 125/AAR/2023 dated 20.12.2023 pronounced the decisions for the respective queries raised by the Appellant. 3.2. Aggrieved over one such decision on the issue relating to the query, viz., Whether GST is applicable on facility of car extended to the employees of the Applicant-Company in the course of employment , where the AAR had ruled that GST is applicable on such services, the Appellant has filed the present appeal. Under the grounds of appeal as submitted by the Appellant, they ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocumentary evidence relating to the medical condition of the authorized signatory, was attached along with the application. The AR replied that no such document was attached with the application, but that he is producing now, a medical certificate dated 11.05.2024 which states that Shri Ganesh Kumar, Aged 38 was under treatment with Dr. Pramod Kumar Mishra, BHMS (Reg. No. 85247), Mumbai, from 05.03.2024 to 15.03.2024. The AR further added that a letter dated 14.03.2024 had also been addressed to the Commissioner of Commercial Taxes, Chennai in this regard seeking extension of time for filing the appeal. The members conveyed that they would look into the matter and consider the instant case for condonation of delay, accordingly. DISCUSSION A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thin a further period not exceeding thirty days. The appellant having filed the application for appeal on 12.04.2024, we notice that the appeal has been filed after a delay of 27 days, but in any case, we find that the appeal has been filed within the condonable time limit of 30 days, as specified in the proviso referred above. 5.4 The appellant claims that Shri Ganesh Kumar, Chartered Accountant, who is the authorized representative (AR) of the company, has not been keeping well during the relevant period of time, and therefore, the appeal could not be filed in time. Now the aspect as to whether the appellant was prevented by a sufficient cause from presenting the appeal, is required to be determined. From the medical certificate dated 11. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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