{"id":3010,"date":"2017-04-03T16:10:43","date_gmt":"2017-04-03T10:40:43","guid":{"rendered":""},"modified":"2017-04-03T16:10:43","modified_gmt":"2017-04-03T10:40:43","slug":"whether-the-appellate-authority-has-any-powers-to-condone-the-delay-in-filing-appeal","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=3010","title":{"rendered":"Whether the appellate authority has any powers to condone the delay in filing appeal?"},"content":{"rendered":"<p>Whether the appellate authority has any powers to condone the delay in filing appeal?<br \/>Question 3<br \/>Bill  <br \/>Appeals, Review and Revision in GST <br \/>Faq On GST (2nd Edition) Dated 31.3.2017<br \/>Q 3. Whether the appellate authority has any powers to condone the delay in filing appeal?<br \/>\nAns. 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 &#8220;sufficient cause&#8221; as laid down in the section 107(4). <\/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=24614\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Whether the appellate authority has any powers to condone the delay in filing appeal?Question 3Bill Appeals, Review and Revision in GST Faq On GST (2nd Edition) Dated 31.3.2017Q 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 &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=3010\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Whether the 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-3010","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/3010","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=3010"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/3010\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3010"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3010"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3010"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}