Delay in Filing of Appeals May Be Condoned on Sufficient/Reasonable Grounds—Akhilesh Kumar Sah

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The Tax Publishers GST--Appeal to Appellate Authority Delay in Filing of Appeals May Be Condoned on Sufficient/Reasonable Grounds Akhilesh Kumar Sah Sometimes, delay occurs in filing of a GST appeal which remains due to some reason. If the delay is unintentional and backed by the sufficient cause, it may be condoned by the Appellate Authority. Here, the issue is dealt with, the help of some decided case, which may be beneficial for the appellants. 1. Introduction Section 107 of the Central Goods and Services Act, 2017 (for short "the Act") deals with the appeals to Appellate Authority. According to sub-section (1), 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 3 months from the date on which the said decision or order is communicated to such person. According to sub-section (2), the Commissioner may, on his own motion, or upon request from the Commissioner of State tax or the Commissioner of Union territory tax, call for and examine the record of any proceedings in which an adjudicating authority has passed any decision or order under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, for the purpose of satisfying himself as to the legality or propriety of the said decision or order and may, by order, direct any officer subordinate to him to apply to the Appellate Authority within 6 months from the date of communication of the said decision or order for the determination of such points arising out of the said decision or order as may be specified by the Commissioner in his order. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

GST--Appeal to Appellate Authority

Delay in Filing of Appeals May Be Condoned on Sufficient/Reasonable Grounds

Akhilesh Kumar Sah

Sometimes, delay occurs in filing of a GST appeal which remains due to some reason. If the delay is unintentional and backed by the sufficient cause, it may be condoned by the Appellate Authority. Here, the issue is dealt with, the help of some decided case, which may be beneficial for the appellants.

1. Introduction

Section 107 of the Central Goods and Services Act, 2017 (for short "the Act") deals with the appeals to Appellate Authority. According to sub-section (1), 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 3 months from the date on which the said decision or order is communicated to such person.

According to sub-section (2), the Commissioner may, on his own motion, or upon request from the Commissioner of State tax or the Commissioner of Union territory tax, call for and examine the record of any proceedings in which an adjudicating authority has passed any decision or order under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, for the purpose of satisfying himself as to the legality or propriety of the said decision or order and may, by order, direct any officer subordinate to him to apply to the Appellate Authority within 6 months from the date of communication of the said decision or order for the determination of such points arising out of the said decision or order as may be specified by the Commissioner in his order.