Filing an Appeal Beyond the Limitation Period Under GST Law

By: Admin | September 18, 2024 | Categories: GST Law | 4 Min Read

Under the Goods and Services Tax (GST) law, appeals can generally be filed within a strict time limit, but exceptions may apply in certain circumstances. According to Section 107 of the CGST Act, the time limit for filing an appeal against an order is typically three months from the date of communication of the order. However, the appellate authority has the discretion to extend this period by an additional one month if there is a sufficient reason for the delay.

Key Points:

• Appeals can be filed within three months, with a potential one-month extension if justified.
• Beyond this period, appeals are generally not accepted, except in exceptional cases.
• Courts may permit late appeals if the appellant can demonstrate sufficient cause for the delay, such as serious illness or other unavoidable circumstances.

While the GST law emphasizes strict adherence to deadlines to ensure legal finality, judicial discretion allows for limited flexibility if the delay can be adequately justified.

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