One E Store Private Limited Vs Assistant Commissioner (State Taxes) (Telangana High Court)
Limitation Period For Filing The Appeal Against Order In Original After Rejection of The Rectification Application
The question of the Tax Payer is about to know the limitation period to file the appeal against the order in original after rejection of rectification application filed against the order in original.
Section 161 of the CGST Act – The person may file the rectification application within three months from the date of order.
Section 107(1) of the CGST Act – Any person aggrieved by any decision or order passed under this Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act by an adjudicating authority may appeal to such Appellate Authority as may be prescribed within three months from the date on which the said decision or order is communicated to such person.
There are two options before the Tax Payer either file the rectification application under section 161 CGST Act or file the appeal under section 107 CGST Act if the Tax Payer is not satisfied with order passed.
The rectification application is filed if there is a case of error which is apparent on the face of record in the order.
