Filing of GST appeal even after expiry of time limits
This query is : Resolved
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
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
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.
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