Page 48 - GSTL_27th August 2020_Vol 39_Part 4

J104 GST LAW TIMES [ Vol. 39
18 Job Work Rule 143 A registered After com- On sufficient
person may pletion of cause being
under intima- job work shown, be ex-
tion send any bring back tended by the
inputs or capi- inputs or Commissioner
tal goods to a capital for a further pe-
job worker for goods, riod not exceed-
job work. within one ing one year and
year and two years respec-
three years tively.
respective-
ly.

Case Laws
The Appellate Authority for Advance Ruling, Haryana, In Re : Loyalty So-
lutions and Research Pvt. Ltd., reported in 2019 (22) G.S.T.L. 297 (App. A.A.R. -
GST), observed that
“given this to be a very initial phase of Advance Rulings or Appeals therein, a
liberal view can be taken notwithstanding the non-adherence to time-
schedule by the appellant. Also, the appeal being within the condonable peri-
od of further 30 days in terms of proviso to Section 100(2) of the Acts ibid, the
request for condonation of delay is being acceded to.”
The Appellate Authority for Advance Ruling, Odisha, In Re : IL & FS Ed-
ucation and Technology Services Ltd., reported in 2019 (22) G.S.T.L. 515 (App.
A.A.R. - GST), held that
“it is found that the appellant has received the copy of the Advance Ruling
passed by AAR, Odisha, on 17-7-2018 and hence the appeal was required to
be filed on or before 16-8-2018. The present appeal preferred before AAAR,
Odisha was received in the Office of AAAR, Odisha on 21-8-2018. According-
ly, there is a delay of 5 days in filing of appeal. We have considered the rea-
sons put forth by the appellant for delay in filing the appeal, which are satis-
factory and reasonable. Accordingly, the prayer for condonation of delay in
filing appeal is allowed in terms of proviso to sub-section (2) of Section 100 of
the CGST/SGST Act, 2017.”
The Hon’ble High Court of Orissa in the case of Debabrata Mishra v.
Commissioner of Central Tax & GST, reported in 2020 (36) G.S.T.L. 325 (Ori.), held
that
“fairly submitted at the Bar that the appeal in question against cancellation of
the Registration Certificate is to be filed within a period of three months un-
der Section 107 of the OGST Act and, if the appeal is not filed within that pe-
riod, the competent appellate authority has necessary jurisdiction to condone
the delay up to a period of one month at best thereafter. When the statute is
clear about the limitation, this Court, in exercise of the jurisdiction under Ar-
ticle 226 of the Constitution of India, cannot direct the appellate authority to
entertain the appeal.”
The Appellate Authority for Advance Ruling, Karnataka, In Re : Nuetech
Solar Systems Pvt. Ltd., reported in 2019 (28) G.S.T.L. 363 (App. A.A.R. - GST),
held that

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