Topic

Publish Date

Bombay High Court Condones Marginal Delay in Appeal Filing Due to Late Order Communication

In a significant ruling that underscores the importance of procedural fairness and the practical realities faced by taxpayers, the Hon’ble Bombay High Court recently set aside an Order-in-Appeal that had dismissed an appeal solely on the grounds of a marginal delay. The case, RELIANCE SECURITIES LIMITED VERSUS THE COMMISSIONER (APPEALS) -II OF CGST & CENTRAL EXCISE, MUMBAI & ORS............... Read More

Section 107(4) GST Appeals: The 3+1 Month Challenge

Picture this: A small business owner, swamped with year-end compliance work, receives a GST adjudication order demanding a hefty tax payment. Shocked but determined to contest it, she prepares to file an appeal. But in the chaos of audits and paperwork, she misses the deadline — by just a couple of weeks. When she finally files the appeal, it’s rejected outright. Why? Because she crossed the 3 months + 1 month limit................... Read More

One Liner

Madras High Court

Hitech CNC Engineering

Calcutta High Court

Poddar Car World Private Limited

Madras High Court

Tvl Chennais Pet

Delhi High Court

Addichem Speciallity LLP

Appeals filed beyond the limitation period specified in Section 107 of the CGST Act cannot be entertained, and the general provisions of the Limitation Act do not apply when the statute provides a specific timeframe for appeals.

Patna High Court

Brand Protection Services Private Limited

Appeal filed u/s 107 of GST Act within the condonable one-month period after the initial three-month limitation cannot be rejected on grounds of delay

Calcutta High Court

Eastern Impex Corporation

As the appellate authority failed to exercise the jurisdiction to allow appeal within a further period of one month vested in it, delay in filing appeal was condoned as there was no lack of bonafide on the part of assessee.

Madras High Court

S Brithivirajan

Substantiative right of assessee to redress his grievance by way of appeal cannot be curtailed particularly, when the amount due towards tax liability has been recovered.

Delhi High Court

White Mountain Trading Private Limited

Online appeal filing date governs limitation; physical filing delay shouldn't nullify statutory condonable period rights.
 

Madras High Court

Great Heights Developers LLP

Since period of delay is only 24 days as per Section 107 of the CGST Act and the petitioner has provided cogent reasons to explain such delay and has paid the entire tax liability, Appellate Authority is directed to receive and dispose of the appeal on merits.

Calcutta High Court

Arvind Gupta

Since provisions of Section 5 of the Act of 1963 have not been expressly or impliedly excluded by Section 107 of the Act of 2017 by virtue of Section 29(2) of the Act of 1963, Section 5 of the Act of 1963 stands attracted wherein appellate authority is left with discretion to allow an appeal to be presented within a period of one month after expiry of the period of limitation stipulated from the date of communication of the order upon sufficient cause being shown.