Q 329. Whether the first appellate authority has any powers to condone the delay in filing appeal?

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Ans. 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).   [ As per FAQ on GST published by NACEN ] 266…

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