Whether Delay in Filing GST Appeal Can be Condoned?—Akhilesh Kumar Sah

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The Tax Publishers GST--Appeal to Appellate Authority Whether Delay in Filing GST Appeal Can be Condoned? Akhilesh Kumar Sah Sometimes, delay occurs in filing of a GST appeal within the prescribed time limit, which may be condoned upto one month on the sufficient grounds advanced by the appellants up to one month on the grounds of natural justice. Some decisions discussed herein are useful in this regard. 1. Introduction Section 107 of Goods and Services Tax Act, 2017 (for short "the Act") deals with the appeals to the appellate authority: According to sub section (1) of section 107 of the 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. According to sub section (2) of section 107 of the Act, 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 six 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

Whether Delay in Filing GST Appeal Can be Condoned?

Akhilesh Kumar Sah

Sometimes, delay occurs in filing of a GST appeal within the prescribed time limit, which may be condoned upto one month on the sufficient grounds advanced by the appellants up to one month on the grounds of natural justice. Some decisions discussed herein are useful in this regard.

1. Introduction

Section 107 of Goods and Services Tax Act, 2017 (for short "the Act") deals with the appeals to the appellate authority:

According to sub section (1) of section 107 of the 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.

According to sub section (2) of section 107 of the Act, 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 six 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.