"CONDONATION OF DELAY"
Abhishek Raja "Ram"
Fighting for Tax Simplification, against Unnecessary Demands and Notices in GST and Direct Taxes | 9810638155
"CONDONATION OF DELAY"
Did you know the First Appeal under Section 107 must be filed within 3 months? And it can be condoned for an additional month.
But what happens after that 1 month?
Can the authority extend the time beyond the prescribed limit and offer relief according to the Limitations Act?
Research by: Abhishek Raja Ram; 9810638155
1. Belated filing of appeal - High Court can condone delay in appropriate cases.
The High Court held that in appropriate cases, a person can claim the right of appeal by seeking intervention of the High Court since a strict reading of the provisions may render the person remediless.
Vasudha Engineering - Punjab & Haryana High Court
2024-VIL-1239-P&H
2. The Appellate Authority should consider an application for condonation of delay in filing an appeal on merits.
Jharna Seal - Calcutta High Court
(2024) 23 CENTAX 439 :: (2024) 167 taxmann com 733
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3. Delay in filing appeal against order of cancellation of GST registration was to be condoned when illness of grandfather of proprietor of petitioner-firm was shown as reason and opportunity should be given to petitioner-firm to contest matter on merits.
Man Singh Tanwar - Rajasthan High Court
(2024) 166 taxmann com 596
4. Where reasons assigned by petitioner-assessee for non-filing of appeal within prescribed time appeared to be genuine, therefore, delay in filing appeal by petitioner-assessee was to be condoned.
NRC. Spin Tex - Madras High Court
(2024) 24 CENTAX 187
5. Where appeal could not be filed within period of three months from date of receipt of order due to financial hardship and illness of Managing Director, delay was to be condoned and matter was to be remanded to appellate authority for deciding appeal on merits.
A.R. Enterprises - Allahabad High Court
(2024) 22 CENTAX 574
Conclusion:
Provision of section 5 of Limitation Act, 1963 has not been expressly or impliedly excluded by section 107 of GST Laws and by virtue of section 29(2) of Limitation Act, section 5 of Limitation Act stands attracted.
Thanks & Regards
Abhishek Raja Ram
9810638155
tax consultant, advocate
1moYes the power must be with the appellate tribunal. Under the scheme of the GST act these powers must be inherent. Without this power of extending limitation period,the tribunal is not working properly in accordance with justice and fair play. We saw certain cases where a petitioner spent two years under trial in jail. In another case the assessee was out of the country for over a year and is well documented. In another case the petitioner was seriously ill and wasn't able to file . So as per the current logic appeals were not entertained . Had to file writ petitions under Art 226. Courts do consider compelling reasons. But I think it is too much and an unnecessary burden on an already overloaded judiciary to get thousands of writ petitions without any good logic. The GST council should issue a clarification or better change the law itself to remove any doubt. The basic tussle with the department and an assessee is about disputed tax which could be sorted out during the appeal hearing. But to close doors of reconciliation amounts to the death of his business. A dealer can't even take another registration. He will get forced to pay a demand which isn't correct factually