Appeal under GST

[VIGNESH]

sir DRC-07 was issued on 05.12.2020 can appeal be preferred now, citing Supreme Court Limitation order!

[YAGAY andSUN]

Yes, you can file an appeal against Impugned Order by citing SC Limitation Order due to COVID 19 Pandemic.

[VIGNESH]

thank u sir. one more clarification recently there was a notification 24/2021 which restricts the time period for various acts under GST. my doubt 1. when such a supreme court order is still active y notification was issued.

[YAGAY andSUN]

Technically there cannot be any delay in filing of the appeal in view of the order dated 27th April 2021 of the Hon’ble Supreme Court, granting extraordinary relief in time limit for filing of all appeals in supersession of any time limit specified in any law in India.

[ABHISHEK TRIPATHI]

Dear Vignesh Ji,

I don’t think the exception carved out under NN 24/2021 is in conflict with the order passed in Suo Moto No. 3 (Supreme Court).

See we have Suo Moto No. 3 and Notification for extension of limitation. I have my reservation and doubts regarding the powers of Article 142 r/w Article 141, wide enough for such orders. The same has been beautifully explained and very well-articulated by the authors, in this article Extension of limitation during pandemic: An Indirect Tax Perspective

Will always be better to have statute extended limitation than under 142 r/w. 141.

[VIGNESH]

Thank u Abishek sir. in my case the appeal was to be preferred before 05.03.2021 and there is no extension given by the State Act or the central Act for the above period, so can i appeal citing Supreme Court Limitation order ? should i go to court or the Appellate authority can allow to file appeal!

[ABHISHEK TRIPATHI]

Yes Sir,

Hon'ble SC's order will work. Last year I used the same for VAT appeal (as like yours, it was not covered by notification).

[ABHISHEK TRIPATHI]

If you dont mind can we know under what provision the order was issued and summary thereof?

[KASTURI SETHI]

Dear Vignesh Ji,

You should read all the orders of Hon'ble Supreme Court and not only Notification and and single order. Hon'ble Supreme Court has issued the following orders :-

1. Order dated 23.3.20 (It stands restored after Second Coronavirus wave attack). 2020 (5) TMI 418 - SC ORDER IN RE : COGNIZANCE FOR EXTENSION OF LIMITATION

2. Order dated 6.5.2020 2020 (5) TMI 671 - SC ORDER

3. Order dated 17.12.20

4.Order dated 8.3.21 2021 (3) TMI 497 - SC ORDER

5. Order dated 27.4.21.2021 (5) TMI 564 - SC ORDER

Do not read in isolation.

You can file appeal in a routine manner/way/fashion mentioning all above orders. Common portal will accept the same.

AI Summary

Extension of limitation: pandemic orders permit filing delayed GST appeals despite statutory notification gaps and portal acceptance. Pandemic-related extension orders suspend or extend limitation periods, allowing filing of delayed GST appeals where original limitation has expired and no statutory extension exists. Practitioners should file appeals citing the pandemic extension orders; such filings have been accepted on common portals. If an appellate forum declines acceptance, parties may seek judicial intervention, but routine practice favors citing the pandemic extensions to enable appeal filing despite notification gaps.