9911796707
TMI Blog2025 (2) TMI 730X X X X Extracts X X X X X X X X Extracts X X X X ..... n 107(4) of GST Act that the Appellate Authority has jurisdiction to condone the delay of 30 days only. Admittedly, in the present case, the appeal was barred by more than 3 months. Accordingly, the Appellate Authority has rightly held that since it has jurisdiction to condone delay of 30 days only, and the appeal is barred by more than 3 months, therefore, the delay cannot be condoned. Section 107 of GST Act is a complete code in itself. Since Section 107(4) of GST Act provides for condonation of delay of 30 days only, therefore the provision of Section 5 of Limitation Act would not apply. Counsel for petitioner could not point out any provision, order, or judgment which empowers the Appellate Authority to condone the delay of more than ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Appeals to Appellate Authority : (1) Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person. (2) The Commissioner may, on his own motion, or upon request from the Commissioner of State tax or the Commissioner of Union territory tax, call for and examine the record of any proceedings in which an adjudicating authority has passed any decision or order under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mount of tax in dispute arising from the said order, [subject to a maximum of twenty-five crore rupees,] in relation to which the appeal has been filed. (7) Where the appellant has paid the amount under sub-section (6), the recovery proceedings for the balance amount shall be deemed to be stayed. (8) The Appellate Authority shall give an opportunity to the appellant of being heard. (9) The Appellate Authority may, if sufficient cause is shown at any stage of hearing of an appeal, grant time to the parties or any of them and adjourn the hearing of the appeal for reasons to be recorded in writing: Provided that no such adjournment shall be granted more than three times to a party during hearing of the appeal. (10) The Appellate Auth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... such decision. (13) The Appellate Authority shall, where it is possible to do so, hear and decide every appeal within a period of one year from the date on which it is filed: Provided that where the issuance of order is stayed by an order of a court or Tribunal, the period of such stay shall be excluded in computing the period of one year. (14) On disposal of the appeal, the Appellate Authority shall communicate the order passed by it to the appellant, respondent and to the adjudicating authority. (15) A copy of the order passed by the Appellate Authority shall also be sent to the jurisdictional Commissioner or the authority designated by him in this behalf and the jurisdictional Commissioner of State tax or Commissioner of Union Te ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
