AAAR: Refuses to delve into merits of appeal filed beyond limitation period

Karnataka AAAR dismisses the appeal w.r.t. classification of Evacuated/Vacuum Tube Collectors (ETC/VTC), being time barred; Notes that AAR in its order held that said goods merit to be a part of solar water heater systems under Chapter Heading 8419, ineligible for concessional rate of 5% under Notification No. 1/2017-IGST (Rate); Highlighting the words “not exceeding thirty days”, contained in proviso to sub-section (2) of Section 100 of CGST Act, opines that allowing the...