Condonation of delay in filing appeal before the appellate ...
GST
December 7, 2023
Condonation of delay in filing appeal before the appellate authority - applicability of provisions of section 5 of the Limitation Act, 1963 - Aggregate period beyond 60 days - Section 107 of the Act of 2017 does not exclude the applicability of the Act of 1963 expressly. It does not exclude the applicability of the Act of 1963 impliedly also if one has to consider the provisions of Section 108 of the Act of 2017 which provides for a power of revision to the designated authority, against an order of adjudication. - the period for filling the appeal can be extended by the Appellate Authority. - HC
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