Section 128A of CGST Act

[NILESH PITALE]

Dear Expert

My One of the Client has withdraw the Appeal for availement of Scheme Benefit but he could not pay the Requisit Tax Amount Before 31.3.2025.

Our Question -- Can Original Appeal Be restore or We need to file Fresh Appeal U/s 107 against The Order U/73

Please Guide

Thanks

AI Summary

Legal Challenge: Taxpayer Loses Appeal Rights After Missing Amnesty Scheme Deadline Under Section 128A of CGST Act A taxpayer withdrew an appeal to avail a special amnesty scheme under Section 128A of the CGST Act but failed to pay the requisite tax amount by 31.03.2025. Legal experts unanimously concluded that the original appeal cannot be restored, and no fresh appeal can be filed under Section 107. The only potential recourse might involve constitutional remedies through high courts, subject to strict limitation periods and specific legal grounds for appeal restoration.