Andhra Pradesh High Court condones a delay on medical grounds of 112 days in filing Appeal, subject to the Petitioner depositing 20% of the disputed tax. M/s Bheemaneni Projects vs The Deputy Assistant Commissioner (ST)-III (Writ Petition No.2706 of 2023, 04-Jul-2023)
Let's understand Condonation of Delay:
In GST Laws, First Appeal has to be filed within 3 months of service of Order as per Section 107.
1 month additional period can be condoned on sufficient cause by the Appellate Authority.
GST is a Fiscal Statute and Limitations Act does not applies on it.
Therefore, First Appellate Authority does not have the right to condone delay beyond one month, whatever might be the reasons.
Therefore, this relief can only be provided by the High Court.
Abhishek Raja "Ram"
@abhishekrajaram
MEC, STBA Delhi || Speaker and Author on GST. Life dedicated towards Tax and Economic Reforms & Simplification