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Question ID : 44589

Filing of GST Appeal

Dear Sir, One of my client has received Assessment Demand Order under Section 73 of CGST Act in GST DRC-07 on dated 28/07/2023 against which we had filed Rectification Application within 3 months time under section 161 of CGST Act to rectify the errors made on dated 02/09/2023. However the officer has rejected application and passed Order for rejection of Rectifcation on dated 28/11/2023 keeping the demand order of DRC-07 unchanged. Now we wish to file appeal against the Order passed of Rectifcation within 3 months time limit. Logically we are following the act & rules in right terms. However Please guide whether we are correct and also help me with any Instructions or Circular or Notification or Case study available for aforesaid same situation.

Posted by SHUBHAM DILIP SUNDESHA on Jan 03, 2024

Filed Under GST

Answer ID : 85300

As per Section 107(1) Any person aggrieved by any decision or order passed under Central Goods and Services Tax Act by an adjudicating authority may appeal to Appellate Authority within three months from the date on which the said decision or order is communicated to such person. Order must be passed by the adjudicating authority for the taxpayer or an unregistered person to file an appeal to the Appellate Authority. You are correct, when 107 (1) itself gives right to appeal to appellate Authority, case law is not required

Posted by Hari Beldona on Feb 03, 2024