AAAR Rejects Company’s GST Appeal Over 250-Day Delay Without Examining Merits

AAAR Rejects Company’s GST Appeal Over 250-Day Delay Without Examining Merits

The Odisha Appellate Authority for Advance Ruling (AAAR) has dismissed the appeal of a company on the grounds that the appeal was furnished beyond the statutory time limit prescribed under subsection (2) of section 100 of the CGST Act, 2017, without examining the key issue involved.

M/s. Essel Mining & Industries Limited (Appellant) has furnished an appeal before the Odisha Appellate Authority for Advance Ruling (AAAR) Goods and Services Tax (GST) under section 100 of the Central Goods and Services Tax Act, 2017, and the Odisha Goods and Services Tax Act, 2017.

The appellant company is engaged in the business of “Mining and Supply” of iron and manganese situated in the Joda Mining sector of Kendujhar, bearing GSTIN 21AAACE6607L1ZU, and possesses a principal place of business at Plot No. 7/43, Khata No. 244/122, Basantapur Talasahi, Dabuna, Kendujhar-758086. The appeal has been filed challenging an Advance Ruling order No. 01/ODISHA-AAR/2024-25 dated August 27, 2024, given by the Odisha Authority for Advance Ruling (AAR).