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Home Acts & Rules GST Draft-Bills-Reports FAQ on GST dated 21.9.2016 based on Draft Model GST Chapters List Chapter 16 Appeals, Review and Revision in GST This

Question 5 - Whether the first appellate authority has any powers to condone the delay in filing appeal? - FAQ on GST dated 21.9.2016 based on Draft Model GST

FAQ on GST dated 21.9.2016 based on Draft Model GST
Chapter 16
Appeals, Review and Revision in GST
  • Contents

Q 5. Whether the first appellate authority has any powers to condone the delay in filing appeal?

Ans. Yes. He can condone a delay of upto one month from the end of the prescribed period of 3 months for filing the appeal (3+1), provided there is “sufficient cause” as laid down in the proviso to section 79(4).

 
 
 
 

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