Filing of Time Barred Appeals

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A lot of you may be suffering due to this issue in GST. Many taxpayers failed to file their appeal because they didn’t find the notice or order on time. A big amount of demand was due for this. Many of the taxpayers filed the writs for condonation of delay and many of them were just paid the amount and burnt their pockets.

So here is the biggest relief for all of you. Now you can file your GST appeal till 31st January 2024.
Great news for taxpayers from the 52nd GST Council Meeting, it is a massive relief raining from the GST Council in the larger interest of trade and industry where appeals could not be filed on time i.e. within 3 months from the date of communication of order ( + 1-month condonation allowed). This may apply in cases irrespective of the fact whether the facility to file an appeal is available online or not.

Needs to be noted that recently on 4-8-2023, an amendment was made in rule 108(1) wherein a facility to file manual appeal has also been allowed where functionality to file an appeal is not available online on the common portal on account of the fact that the decision or order is not uploaded on the common portal. So, taxpayers really need to be cautious that appeals can be filed even manually without waiting for GST DRC-07 to be issued electronically. So, taxpayers should undertake exercises to ascertain the status of their cases, whether orders have been issued electronically or manually, and accordingly adhere to the amnesty scheme timelines. It needs to be noted that time-barred appeals are not easy to sail once the time lapses.

Taxpayers whose recovery has already been done on account of appeals being time-barred should also figure out the way forward.

In fact, there are a few Writ Petitions pending before the Hon’ble High Courts pleasing for condonation of delay would also be relieved.

All those appeals being time-barred where the orders in such cases have been passed till 31st March, 2023, can be filed till 31st January 2024 with enhanced pre-deposit of 12.5% wherein 2.5% has to be paid using electronic cash ledger. Please note for filing an appeal before the 1st Appellate Authority, 10% of disputed tax amount as pre-deposit is generally required for entertaining an appeal.