Question 5 – Draft-Bills-Reports – Appeals, Review and Revision in GST – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 5 – Q 5. Whether the first appellate authority has any powers to condone the delay in filing appeal? Ans. Yes. He can condone a delay of upto one month from the end of the prescribed period of 3 months for filing the appeal (3+1), provided there is sufficient cause as laid down in the proviso to section 79(4). – Statutory Provisions, Acts, Rules, Regulations, T
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