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 “sufficient cause” as laid down in the proviso to section 79(4).
Articles in this section
- Whether any person aggrieved by any order or decision passed against him has the right to appeal?
- When Commissioner of CGST feels that the order passed is not legal and proper, whether he can revise the order himself?.
- What is the time limit to file appeal to First Appellate Authority?
- Whether this time limit applies even for the departmental appeal/application filed consequent to order of Commissioner of CGST?
- Whether the first appellate authority has any powers to condone the delay in filing appeal?
- Whether the first appellate authority has any powers to allow additional grounds not specified in the appeal memo?
- The order passed by First Appellate Authority has to be communicated to whom?
- What is the amount of mandatory pre-deposit which should be made alongwith every appeal?
- What is the amount in dispute?
- Whether in an appeal the FAA can pass an order enhancing the quantum ofduty/fine/penalty/reduce the amount of refund/ITC from the one passed by the original authority?