This discussion concerns an ex-parte order passed by a Proper Officer under Section 73(9) of the GST Act. It seeks expert opinions on whether the officer has the authority to reconsider their own order. Additionally, clarification is sought regarding the correct timeframe for filing an appeal, with a consensus suggesting it is 90 days.
12 January 2024
Hello, Proper Officer passed order u/s 73(9) of gst act.(Ex Parte Order). Can officer reconsider his order Or not. Preferred appeal filing time is 30 days or 90 days. Experts opinions are sought on this issue.