Whether the appellate authority has any powers to condone the delay in filing appeal?
Question 3
Bill
Appeals, Review and Revision in GST
Faq On GST (2nd Edition) Dated 31.3.2017
Q 3. Whether the appellate authority has any powers to condone the delay in filing appeal?
Ans. Yes. He can condone a delay of up to one month from the end of the prescribed period of 3/6 months for filing the appeal (3+1/6+1), provided there is “sufficient cause” as laid down in the section 107(4).
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