Limitation for GST appeals: statutory three-month period plus one-month condonation cannot be enlarged without sufficient cause.
Whether statutory time for filing a GST appeal can be enlarged: the statute prescribes a three-month filing period with appellate power to condone only one further month; service by uploading the order on the portal constitutes valid service under the statutory scheme and separate email/SMS alerts are not required; prior notices in prescribed forms were issued and unanswered; the appeal filed approximately three years later exceeded both the primary period and the one-month condonation window and no sufficient cause was shown; petition for enlargement of time is rejected and delay not condoned.
Issues: (i) Whether time for filing an appeal under Section 107 of the Central Goods and Services Tax Act, 2017 can be enlarged/condoned where the appeal was filed long after the statutory and extended period and the order was uploaded on the portal without separate electronic alert to the assessee.
Analysis: The statutory scheme provides a three month period for filing an appeal under Section 107 of the Central Goods and Services Tax Act, 2017, with the appellate authority empowered to condone delay only for a further period of one month upon sufficient reasons. The order challenged was uploaded on the web portal and there is no statutory provision requiring separate e-mail or SMS alert as a substitute for service; service by upload is within the statutory mechanism under Section 169 of the Central Goods and Services Tax Act, 2017. Prior to passing the impugned order, notices in Form ASMT-10 and Form DRC-01A were issued to the petitioner and were not answered. The appeal was filed after a period of approximately three years, far beyond both the primary period and the one-month condonation window, and no justifiable reason or sufficient cause was shown to warrant extraordinary enlargement of time.
Conclusion: The petition seeking enlargement of time to file the appeal is rejected; the delay is not condoned and the writ petition is dismissed.
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