Answer

1. F

   Facts

   You have three months from the date the order is communicated to file APL-01. The Appellate Authority can allow one more month if you show sufficient cause. After that, the appeal authority cannot condone delay.

2. P

   Provisions and law

   • Sec 107(1), CGST Act 2017Any person aggrieved by an order of an adjudicating authority may appeal to the Appellate Authority within three months of communication
   • Sec 107(4), CGST Act 2017Appellate Authority may allow a further one month if there was sufficient cause for delay
3. A

   Analysis

   Communication is usually the date the order is uploaded on the portal. Example: order uploaded on 15 July; the normal last date is 14 October, and with condonation up to 13 November. If you are in the fourth month, file APL-01 with a delay explanation, such as illness or a late copy. Beyond four months, only a High Court writ may help, and that is uncertain.

4. C

   Conclusion

   1. 1Find the upload date of the order on the portal
   2. 2Calculate three months and the extra one month
   3. 3File within three months to avoid needing condonation
   4. 4If late, give clear reasons and proof for delay in APL-01

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