In re Karthik & Co (GST AAAR Tamilnadu)
Date: February 19, 2026
Subject Matter
Appellate Authority Condoned 18-Day Delay in Filing Appeal Against Advance Ruling
Summary
The Appellate Authority condoned an 18-day delay in filing an appeal against an Advance Ruling. The Authority accepted the appellant's reasoning of a partner's ill health as a sufficient cause under the proviso to Section 100(2) of the CGST/TNGST Act…
FULL TEXT OF THE ORDER OF APPELLATE AUTHORITY FOR ADVANCE RULING, TAMILNADU At the outset, it is made clear that the provisions of both the Central Goods and Services Tax Act and the Tamil Nadu Goods and Services Tax Act are in par! materia and have the same provisions in like matters and differ from each other only on few specific provisions. Therefore, unless a mention is specifically made to su…