Answer

1. F

   Facts

   The Appellate Authority cannot accept an appeal filed beyond three months plus one month. After that, remedies are limited, such as a High Court writ in exceptional cases, or rectification if the order has an apparent error.

2. P

   Provisions and law

   • Sec 107(4), CGST Act 2017Appellate Authority may allow a further one month if there was sufficient cause for delay
   • Sec 161, CGST Act 2017Officer can rectify an error apparent on the face of the record within three months of the order
3. A

   Analysis

   The Supreme Court has held that limitation provisions in tax appeals must be followed strictly. High Courts have sometimes stepped in where the order was never properly communicated or where natural justice was violated. Example: if the order was uploaded under Additional Notices and you had no notice of it, that fact may support a writ. Take legal advice quickly.

4. C

   Conclusion

   1. 1Check exactly when and how the order was communicated
   2. 2Check for apparent errors that rectification under Sec 161 can fix
   3. 3Consult a lawyer on a writ if there was no proper service or no hearing
   4. 4Act quickly, as delay weakens any writ

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