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.

[KASTURI SETHI]

No use at all. Try your luck with High court direct, if you have genuine and solid ground with documentary evidence.

AI Summary

Limitation for GST appeals: expired appellate time bars portal filing; consider alternative judicial remedy if strong grounds. The statutory limitation under Section 107 (three months plus one month condonation) expired and the appellate portal blocks e-filing, rendering the administrative appeal route to the First Appellate Authority practically unavailable; where the portal prevents filing for time lapse, an alternative judicial remedy may be considered if supported by credible documentary grounds.