East Delhi Advocates Forum Writes FM Seeking One-Time Extension of Time-limit for Filing First GST Appeals
Stating past relief measures extended by the government, including amnesty schemes for GSTR-1, GSTR-3B, GSTR-9C filings, and waiver of late fees, the representation sought a similar one-time relaxation.
Stating past relief measures extended by the government, including amnesty schemes for GSTR-1, GSTR-3B, GSTR-9C filings, and waiver of late fees, the representation sought a similar one-time relaxation.The East Delhi Advocates Forum has written to Union Finance Minister Nirmala Sitharaman, urging a one-time extension of the time limit for filing first appeals under Section 107 of the Central Goods and Services Tax ( CGST ) Act, 2017.
In its representation, the Forum pointed out the challenges faced by taxpayers, especially small and medium enterprises, in adapting to the newly implemented GST Act. The Forum noted that in numerous genuine cases, taxpayers could not file appeals against adverse orders for the assessment years 2017-18, 2018-19, 2019-20, and 2020-21 within the prescribed limitation period.
As per the CGST Act, a taxpayer aggrieved by an order may file an appeal within three months, extendable by one additional month, from the date of the order. However, the Forum argued that in several instances, taxpayers acting in good faith first filed rectification applications under Section 161 to correct errors in the original order, believing the appeal period would commence upon rejection of such applications.
“This bona fide belief, coupled with the lack of explicit guidance on this issue, led to the expiry of the limitation period before the appeals could be filed,” the representation noted. “Consequently, taxpayers have been denied their rightful opportunity to contest adverse orders due to procedural lapses rather than substantive defaults.”
The Forum urged the Finance Minister to consider issuing a special notification or amnesty scheme to permit delayed filing of first appeals under Section 107, particularly for cases relating to the initial years of GST implementation.
Stating past relief measures extended by the government, including amnesty schemes for GSTR-1, GSTR-3B, GSTR-9C filings, and waiver of late fees, the representation sought a similar one-time relaxation.
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It also drew attention to the recently introduced Section 128A, which enabled waiver of interest and penalties under certain conditions, advocating that similar legislative or administrative intervention could provide much-needed redress to affected taxpayers.
“We once again most humbly request the Hon'ble Government to kindly consider and issue necessary directions for allowing a one-time extension for filing first appeals under Section 107 of the CGST Act for the assessment years 2017-18 to 2020-21”, requested the forum.
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