Condonation of Delay in Indian GST: An Analytical Insight

Abhishek Raja | Last updated: 04 June 2024

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This article provides an in-depth look at the condonation of delay for GST appeals in India. While the CGST Act sets a 90-day deadline plus a discretionary one-month extension, various High Courts have increasingly shown a willingness to condone further delays. This is often based on principles of justice, fairness, and the 'sufficient cause' provision under the Limitation Act, 1963, ensuring that genuine reasons for delay are considered.

Tax litigators, particularly from GST, are under immense pressure to File their Appeals before First Appellate Authority. However, it is anticipated that several appeals will be filed beyond initial deadline, accompanied by requests for condonation of delay after the permissible three-month period. This article delves into the legal landscape surrounding the condonation of delay in GST appeals, analyzing pertinent case laws and providing a comprehensive technical discussion on the matter. Leg

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About the Author

Abhishek Raja

Practising CA

Blogger at GSTPanacea.com Fellow Member of ICAI M.Com, DISA(ICAI), Certified Indirect Taxes (ICAI)-Experience in the field of Indirect Taxation for 15 years Certified Valuer (ICAI) Member Sales Tax Bar Association (Delhi) Member Taxation Bar Association (Ghaziabad) Ex-Member NIRC Company Law Research Group-2014- ... Read more

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