{"id":1342,"date":"2016-09-22T18:12:36","date_gmt":"2016-09-22T12:42:36","guid":{"rendered":""},"modified":"2016-09-22T18:12:36","modified_gmt":"2016-09-22T12:42:36","slug":"whether-the-first-appellate-authority-has-any-powers-to-condone-the-delay-in-filing-appeal","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=1342","title":{"rendered":"Whether the first appellate authority has any powers to condone the delay in filing appeal?"},"content":{"rendered":"<p>Whether the first appellate authority has any powers to condone the delay in filing appeal?<br \/>Question 5<br \/>Bill  <br \/>Appeals, Review and Revision in GST <br \/>FAQ on GST dated 21.9.2016 based on Draft Model GST<br \/>Q 5. Whether the first appellate authority has any powers to condone the delay in filing appeal?<br \/>\nAns. 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 &#8220;sufficient cause&#8221; as laid down in the p<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/acts?id=22492\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Whether the first appellate authority has any powers to condone the delay in filing appeal?Question 5Bill Appeals, Review and Revision in GST FAQ on GST dated 21.9.2016 based on Draft Model GSTQ 5. Whether the first appellate authority has any powers to condone the delay in filing appeal? Ans. Yes. He can condone a delay &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=1342\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Whether the first appellate authority has any powers to condone the delay in filing appeal?&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-1342","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/1342","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1342"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/1342\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1342"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=1342"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=1342"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}