2024 (8) TMI 507

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ORDER [Order per : Shree Chandrashekhar, A.C.J.]. - M/s. Rana Engineering is aggrieved by dismissal of Appeal Case No. 126/CGST/RAN/2023 by an order dated 8th September, 2023. In this order, the Additional Commissioner of Central Taxes (Appeals) has held the appeal not maintainable and barred by limitation. The appellate authority has also held that the benefits under the Amnesty Scheme which ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he GST Act provides that every registered person other than an input service distributor or a non-resident taxable person shall for every calendar month or part thereof furnish a return of inward and outward supply of goods and service. There are other requirements/stipulations under Section 39 which every registered person/firm is required to comply. Section 45 provides a window to the registered....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the GST Act. 4. A glance at the provisions under Section 107 would reveal that in the conditions mentioned under sub-sections (3) and (4) the appellate authority may extend the period of three months by another three months and also by another one month. This is thus quite apparent that in appropriate cases an appeal under Section 107 can be filed within a period of seven months. Therefore, ha....