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TMI BlogSection 128A of CGST ActX X X X Extracts X X X X X X X X Extracts X X X X ..... Section 128A of CGST Act X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal U/s 107 against The Order U/73 Please Guide Thanks Reply By Sadanand Bulbule: The Reply: In this case appeal petition cannot be restored under Section 107. Since your client has failed to remit the disputed tax amount on or before 31/03/2025, he got himself disqualified for amnesty scheme under Section 128A of the CGST Act. This scheme is by clear choice and not by chance. Reply By Sad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anand Bulbule: The Reply: Also refer the CBIC Circular No.248/05/2025-GST dated 27/03/2025. Reply By YAGAY andSUN: The Reply: Professional Note on Withdrawal of Appeal for Scheme Benefit and Non-Payment of Tax under Section 128A, CGST Act Background: Your client had earlier filed an appeal under Section 107 of the CGST Act, 2017 against an order passed under Section 73. Subsequently, the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al was withdrawn to avail the benefit of the special amnesty scheme notified under Section 128A, introduced via the Finance Act, 2024. However, due to non-payment of the requisite tax amount before the prescribed due date of 31.03.2025, the client has not qualified for the benefit of the said scheme. Key Legal Considerations: 1. Nature of Amnesty Scheme under Section 128A: * The amnest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y scheme notified under Section 128A is voluntary in nature, requiring: * Withdrawal of pending appeal, and * Payment of the requisite tax amount within the stipulated timeline. * Failure to comply with either condition results in automatic disqualification from the scheme. * Refer: CBIC Circular No. 248/05/2025-GST dated 27.03.2025, which clarifies that: "Failure to make the payment wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hin the prescribed time will render the declaration under the scheme void ab initio, and no benefit shall accrue to the taxpayer." 2. Whether Appeal Can Be Restored: * Once an appeal under Section 107 is withdrawn voluntarily (even to opt into a statutory scheme), the same cannot be restored unless there is a statutory provision or court direction permitting such restoration. * The CGST Act d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oes not contain any enabling provision for restoration of a voluntarily withdrawn appeal. * Hence, restoration of the original appeal is not permissible under current provisions. 3. Remedy Available - Filing of Fresh Appeal: * In the absence of the benefit under Section 128A and since the client is now left without a pending appeal, the only remedy is to file a fresh appeal under Section 107, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... subject to: * Limitation period: The new appeal should be within the original or extended limitation period from the date of the order under Section 73. * If the limitation has expired, an application for condonation of delay may be filed along with the appeal, subject to the outer time limit of 4 months (3 months + 1 month for condonation) from the date of the order. Conclusion: * ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The original appeal withdrawn to avail the scheme cannot be restored under Section 107. * Since your client failed to pay the requisite tax amount on or before 31.03.2025, they are disqualified from the scheme under Section 128A. * A fresh appeal under Section 107 against the original order under Section 73 is the only viable course, subject to limitation. Please ensure the date of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he original adjudication order under Section 73 is verified, and immediate steps are taken to file a fresh appeal if the limitation period has not yet lapsed or is condonable. Reply By Sadanand Bulbule: The Reply: Dear Yagay Sir I wish to underline here that, there is no provision under Section 107 to file FRESH appeal against the same orders. Once the appeal petition is withdrawn on his own, i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is absolutely withdrawn and not provisionally withdrawn. Nor the Appellate Authority can re-admit it. Reply By KASTURI SETHI: The Reply: Sh.Sadanand Bulbule Ji, Sir, Your view is correct. There is no provision under Section 107 of CGST Act to file fresh appeal against the same adjudication order. . In this scenario, the benefit of Section 14 of Limitation Act, 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 963 is possible only under Article 226 of the Constitution of India by High Court and Supreme Court. X X X X Extracts X X X X X X X X Extracts X X X X
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