In re Link Up Textiles Private Limited (GST AAAR Tamilnadu)
Date: January 21, 2026
Court: Appellate Authority for Advance Ruling
Bench: Tamil Nadu
Type: Advance Ruling
Subject Matter
Delay in filing appeal condoned due to technical glitches in GST portal
Summary
The Appellate Authority for Advance Ruling condoned the 28-day delay in filing an appeal by M/s. LINK UP TEXTILES PRIVATE LIMITED. The delay was attributed to technical glitches in the GST portal, which the Authority deemed sufficient cause under the…
FULL TEXT OF THE ORDER OF AUTHORITY FOR APPELLATE ADVANCE RULING,TAMILNADU At the outset, we would like to make it clear that the provisions of both the Central Goods and Services Tax Act and the Tamil Nadu Goods and Services 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 specificall…