Delay in Filing Appeal against Classification and GST Rate of Two Wheeler Seat Cover due to Medical Condition: AAAR Condones Delay [Read Order]

The Tamil Nadu State Appellate Authority for Advance Ruling (AAAR) condoned a 21-day delay in M/S. Lions Seat Cushions Private Limited's appeal on the classification and GST rate of two-wheeler seat covers due to the medical condition of their Managing Director, M. Arumugam. \r

The original ruling classified the seat covers under CTH 87149990 with a 28% GST rate. The appellant argued for classification under HSN 94019900 with an 18% GST rate. Arumugam's CABG surgery and subsequent medical advice for rest prevented timely document submission. \r

Acknowledging the medical necessity, the AAAR accepted the delay under Section 100(2) of the CGST Act, 2017, allowing the appeal to proceed.