Appellate order passed after one year from filing of appeal

[HimangshuKumar Ray]

Appeal filed in due time. Appeal hearing notice issued in online portal only in one time, no adjournment granted, appellant missed the appeal hearing notice, appellate authority passed the appellate order beyond one year from the date of filing of appeal. According to section 107(13) appeal shall hear and decide within one year from the filing of appeal. here Appellate order is barred by limitation. is there any judgement under gst law or Service tax law, or CE law, Customs law. kindly guide.

AI Summary

Debate over Validity of Appellate Order Issued After One-Year Period under Section 107(13) of CGST Act, 2017 An individual raised a query regarding the appellate order issued over a year after an appeal was filed under the Goods and Services Tax (GST) framework, questioning its validity given the one-year decision period stipulated in Section 107(13) of the CGST Act, 2017. Responses varied, with some emphasizing that the one-year timeframe is not mandatory due to the phrase 'where it is possible.' Others highlighted that multiple adjournments for personal hearings are mandatory under Sections 107(8) and 107(9), citing case laws supporting this. The discussion suggested addressing procedural lapses in personal hearings rather than focusing solely on the time limit.