Appeal under GST in case of rectified order

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....ppeal under GST in case of rectified order<br> Query (Issue) Started By: - Pankaj Singh Dated:- 18-7-2025 Last Reply Date:- 14-8-2025 Goods and Services Tax - GST<br>Got 4 Replies<br>GST<br>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 rectif....

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....ied 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: * Should the appeal be filed against the original order (explaining the rectification & seeking condonation of delay)? OR * against the rectified order (treating it as a fresh cause of action & time available of 3 months)? Thanks & Regards....

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.... Pankaj Singh&nbsp; Reply By Sadanand Bulbule: The Reply: 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 mont....

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....hs from the date of receipt of the order to be appealed. Reply By KASTURI SETHI: The Reply: S.P.K. AND CO. Versus STATE TAX OFFICER, MUTHUKULATHUR ASSESSMENT CIRCLE, RAMANATHAPURAM -&nbsp;2024 (12) TMI 140 - MADRAS HIGH COURT &nbsp; Reply By Pankaj Singh: The Reply: Thank You Sir Reply By Sadanand Bulbule: The Reply: The following division bench judgement sparks a new hope for aggrieved per....

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....sons to file an appeal under&nbsp;Section 107&nbsp;of the&nbsp;CGST Act&nbsp;even after the lapse of four months, subejct to other conditions: 2025 (7) TMI 1866 - CALCUTTA HIGH COURT -&nbsp;M/s Ram Kumar Sinhal Versus State of West Bengal and Others.<br> Discussion Forum - Knowledge Sharing ....