This discussion addresses a situation where a GST appeal was filed 45 days beyond the stipulated three-month deadline. While the law allows for a one-month extension if the appellant can demonstrate sufficient cause, the current delay exceeds this. The proprietor's illness is cited as the reason for the delay, and the user is seeking advice on potential remedies or further recourse.
Appeal to the appellate athority :The time period for filing is within 3 months from the date on which the order sought to be appealed against was communicated. Then extension of one month is allowed if first appellate authority is satisfied that Appellant was prevented by sufficient cause from presenting appeal.