GST Posts

Time limit for GST appeal

Before the First Appellate Authority

Any aggrieved person (viz., taxable person) can appeal within 3 months from the date of communication of the decision / order [Ref: Section 107(1) of the CGST Act]. However, the time limit available for the GST Department to file an appeal is 6 months from the date of communication of the decision / order [Ref: Section 107(2) ibid].

Further period of 1 month is available only if the appellant was prevented by sufficient cause from filing the appeal within the normal limitation period of 3 months / 6 months specified above [Ref: Section 107(4) ibid].

Before the Appellate Tribunal

Any aggrieved person (viz., taxable person) can appeal within 3 months from the date of communication of the impugned order [Ref: Section 112(1) ibid]. However, the time limit available for the Revenue to file an appeal is 6 months from the date of passing the order [Ref: Section 112(3) ibid].

Further period of 3 months is available only if the appellant was prevented by sufficient cause from filing the appeal within the normal limitation period of 3 months / 6 months specified above [Ref: Section 112(4) and (6) ibid].

Before the High Court

Appeal should be filed within 180 days from the date of receipt of the impugned order.

Time spent in appeal under wrong jurisdiction

In an event where an assessee initially appeals before an appellate authority without jurisdiction, withdraws it and subsequently appeals before the authority with jurisdiction, the time spent in proceeding bona fide with the appellate authority without jurisdiction shall be excluded from the limitation period vide Section 14 of the Limitation Act, 1963 [Ref: Order of the Allahabad High Court dated January 24, 2024 from Writ Tax No. 407 of 2020].

Srinivasan V, Advocate

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Srinivasan V, Advocate
Tags: GST | AppealGST | Limitation Period
3 years ago

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