GST
Appeal deadline against a GST demand order
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Facts
Sec 107(1) allows three months from the date the order is communicated to file APL-01 before the Appellate Authority. Sec 107(4) allows one more month if you show sufficient cause for the delay.
Provisions and law
- Sec 107(1), CGST Act 2017Appeal to the Appellate Authority within three months of the order
- Sec 107(4), CGST Act 2017Further one month allowed for sufficient cause
Analysis
Do not plan for the extra month; it is discretionary and needs a delay application. Start the appeal draft in the first month, so pre-deposit and documents are ready. Appeals filed after four months cannot be admitted by the Appellate Authority, and the remaining remedy is usually a writ petition.
Conclusion
- Compute three months from the communication date
- Prepare grounds and facts in the first month
- Arrange the pre-deposit
- File APL-01 on the portal and download the provisional acknowledgement
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Demand order summary
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