Filing of GST appeal even after expiry of time limits

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A GST dealer discovered a demand order dated 31st March 2023 on 8th August 2023, exceeding the appeal filing deadline. The standard three-month period for filing a GST appeal, along with the additional one-month window for condonation, has passed. Unfortunately, based on the Vishwanath Traders case upheld by the Supreme Court, there appears to be no remedy available for filing a delayed GST appeal in this situation.

Suraj

Suraj (Querist)
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17 August 2023 Dear Sir / Madam,
My query is as follows:

Mr A, a dealer from Maharashtra, found DRC -07 for FY 2018-19 i.e. Order u/s Section 73 (9) of the Maharashtra Goods & Services Tax Act, 2017/Central Goods and Service Tax Act 2017, under his GST login issued on 31/03/2023. It stated a demand of Rs. 347377/-. The demand is raised on account of ITC claim in GSTR-3B filed beyond prescribed limit as per Section 16(4).

However he discovered this DRC-07 on 8th August 2023.

Now the time limit of 3 months for filing GST Appeal from the date of notice i.e. 31/03/2023 is over. Also the one month available for filing condonation in filing GST appeal is also over.

What remedy does he have to challenge this demand?

Kindly guide.

Thanks & Regards,
Suraj

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)
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28 August 2023 No remedy is now available, Vishwanath traders case Patna HC decision upheld by honorable SC wherein Patna HC rejected the writ petition of the petitioner for delay in filing appeal.

Message likes : 2 times

Suraj

Suraj (Querist)
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29 August 2023 Thank you Abhishek ji!!

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