Delay in Condonation of delay & procedure to file it, Goods and Services Tax - GST

[M KARUPPIAH]

Delay in filing Appeal against AA.Time limit for filing appeal is barred.Condonation of delay is for 1 month as per provions.That too barred.Is there any ways to file condonation of delay & to whom it would be filed?And its procedure

Posts / Replies

[KASTURI SETHI]

What is the cause of delay ?  The Appellate Authority has no power to condone the delay more than one month.

You have two options :

(i)  Exhaust departmental channel or

(ii) File writ petition with High Court direct.

            First option should be preferred to second option. GST Tribunal has power to condone the delay, if the reason for delay is genuine.