Appeal under GST in case of rectified order

[Pankaj Singh]

Good morning …..please guide on below issue -

Order under Section 73/74 was issued, and rectification application under Section 161 was filed due to a clerical error apparent on record in DRC-07.

The rectified order has now been issued, but the time limit of 4 months (including 1-month) from the date of the original order has already lapsed.

Please clarify:

1. Should the appeal be filed against the original order (explaining the rectification & seeking condonation of delay)?

OR

1. against the rectified order (treating it as a fresh cause of action & time available of 3 months)?

Thanks & Regards

Pankaj Singh 

AI Summary

Appeals Against Rectified GST Orders Under Section 161 Must Follow Strict 4-Month Limitation Period An appeal against a rectified GST order under Section 161 must be filed within the prescribed limitation period starting from the date of communication of the rectified order, not the original order. The limitation period under Section 107(1) is strictly three months plus an additional month for condonation of delay, and the appellate authority cannot extend this beyond four months. Recent case law from the Calcutta High Court suggests some flexibility for filing appeals even after a four-month delay, offering potential relief to aggrieved parties. However, the general rule remains that appeals should be filed against the rectified order treating it as a fresh cause of action within the stipulated timeframe.