Condonation of delayed GST appeals can preserve merits review and suspend recovery pending appellate determination of tax liability.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Condonation of delay in a statutory GST appeal is discussed in the context of recovery proceedings initiated while a belated appeal against an adjudication order remains pending. The note describes circumstances in which, owing to the assessee's factual challenge to tax liability and the particular facts presented, delayed appellate access may be permitted and recovery action, including bank-account recovery, may be set aside. It also highlights that condonation does not determine the underlying tax demand: the appellate authority must examine the merits independently, with all contentions on liability remaining open.....