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 

[Sadanand Bulbule]

Limitation starts from the date of communication of the order passed under Section 161, if there is alteration/rectification of original adjudication passed under Section 73/74. This is again subject to the strict time frame fixed under Section 107[1] of the Act.

The Appellate Authority has no powers to condone the delay beyond 3+1 months from the date of receipt of the order to be appealed.

[KASTURI SETHI]

S.P.K. AND CO. Versus STATE TAX OFFICER, MUTHUKULATHUR ASSESSMENT CIRCLE, RAMANATHAPURAM - 2024 (12) TMI 140 - MADRAS HIGH COURT

 

[Pankaj Singh]

Thank You Sir

[Sadanand Bulbule]

The following division bench judgement sparks a new hope for aggrieved persons to file an appeal under Section 107 of the CGST Act even after the lapse of four months, subejct to other conditions:

2025 (7) TMI 1866 - CALCUTTA HIGH COURT - M/s Ram Kumar Sinhal Versus State of West Bengal and Others.

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.