Time limit for filing of appeal

[vaibhav agrawal]

Dear All,

I have received an order (DRC-07) on 17.02.2025. The time limit for filing an appeal under Section 107 is 3 months, with an additional 1 month available for condonation. Therefore, the extended deadline for filing the appeal was 17.06.2025. However, I have not filed any appeal to date. GST portal is also displaying a warning that appeal to the First Appellate Authority cannot be filed as time limit has been expired. Should I still attempt to file the appeal? The matter under dispute would be dropped if the appeal is admitted.

AI Summary

Taxpayer misses Section 107 appeal deadline for DRC-07 order, advised to approach High Court directly A taxpayer received a DRC-07 order in February 2025 with a three-month appeal deadline under Section 107, extendable by one month for condonation, making the final deadline June 17, 2025. The taxpayer missed this deadline and inquired whether to still attempt filing an appeal, noting the GST portal shows the time limit has expired. A respondent advised against pursuing the statutory appeal route, suggesting instead to approach the High Court directly if there are genuine grounds with documentary evidence, as the statutory appeal window has closed.