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

Appeal limitation for GST orders resets on communication of rectification, but condonation powers are strictly limited. Limitation for filing a GST appeal in cases where an order under recovery provisions is rectified by Section 161 runs from communication of the rectifying order, making the rectified order the operative trigger for the appeal period; the appellate authority's power to condone delay is limited by the statutory appeal framework under Section 107, and recent high court decisions may affect available remedies subject to their conditions.