Power of High Court to Direct Appellate Authority to Hear Appeal Filed Beyond Maximum Condonable Period—Prayag Narain

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The Tax Publishers GST--Appeal to Appellate Authority Power of High Court to Direct Appellate Authority to Hear Appeal Filed Beyond Maximum Condonable Period Prayag Narain Under the provisions of section 107 of the Central Goods and Services Tax Act, 2017, the appellate authority can condone delay in filing appeal upto one month over and above the ordinary period of three months from the date of service of the order appealed against. The ld. Author tries to discuss the scope of power of the Appellate Authority in hearing the appeal filed after the maximum condonable period and the power of High Court to entertain the writ petition against dismissal of appeal on the ground of limitation. 1. Appeal to Appellate Authority Section 107 of the Central Goods and Services Tax Act, 2017 (in short "the CGST Act") deals with appeals to Appellate Authority. As per sub-section (1) of section 107 of the CGST Act, any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person. In terms of sub-section (4) of section 107 of the CGST Act, the Appellate Authority to empowered to admit the appeal within a further period of one month after expiry of three months from the date of service of the order to be appealed against. As per the plain language of the above provision, the Appellate Authority can condone the delay of one month in filing the appeal. After expiry of maximum condonable period of one month, the Appellate Authority is not authorised to entertain the appeal. In this regard, an issue arises as to whether High Court in exercise of its writ jurisdiction under Article 226 of the Constitution of India, can direct the Appellate Authority to admit the appeal that is filed beyond the maximum permissible time period. 2. Limitation period for filling appeal to Appellate Authority vis--vis present scenario The GST is a new indirect tax regime which has come into force with effect from 1-7-2017. Even after expiry of more than five years, the GST procedures are in the process of development. The notices, communications and orders are being issued by the GST department electronically and served on the GST portal. Further, an intimation is also separately sent on the registered mobile number as well as e-mail id of the taxpayer. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

GST--Appeal to Appellate Authority

Power of High Court to Direct Appellate Authority to Hear Appeal Filed Beyond Maximum Condonable Period

Prayag Narain

Under the provisions of section 107 of the Central Goods and Services Tax Act, 2017, the appellate authority can condone delay in filing appeal upto one month over and above the ordinary period of three months from the date of service of the order appealed against. The ld. Author tries to discuss the scope of power of the Appellate Authority in hearing the appeal filed after the maximum condonable period and the power of High Court to entertain the writ petition against dismissal of appeal on the ground of limitation.

1. Appeal to Appellate Authority

Section 107 of the Central Goods and Services Tax Act, 2017 (in short "the CGST Act") deals with appeals to Appellate Authority. As per sub-section (1) of section 107 of the CGST Act, any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person.

In terms of sub-section (4) of section 107 of the CGST Act, the Appellate Authority to empowered to admit the appeal within a further period of one month after expiry of three months from the date of service of the order to be appealed against.

As per the plain language of the above provision, the Appellate Authority can condone the delay of one month in filing the appeal. After expiry of maximum condonable period of one month, the Appellate Authority is not authorised to entertain the appeal.

In this regard, an issue arises as to whether High Court in exercise of its writ jurisdiction under Article 226 of the Constitution of India, can direct the Appellate Authority to admit the appeal that is filed beyond the maximum permissible time period.

2. Limitation period for filling appeal to Appellate Authority vis--vis present scenario

The GST is a new indirect tax regime which has come into force with effect from 1-7-2017. Even after expiry of more than five years, the GST procedures are in the process of development. The notices, communications and orders are being issued by the GST department electronically and served on the GST portal. Further, an intimation is also separately sent on the registered mobile number as well as e-mail id of the taxpayer.