Representation by East Delhi Advocates Forum (Regd.) before the Hon’ble Finance Minister and before the GST Council for One-Time Extension of Time Limit for Filing First Appeal under Section 107 of the CGST Act for Assessment Years 2017-18 to 2020-21.

Representation by East Delhi Advocates Forum (Regd.) before the Hon'ble Finance Minister and before the GST Council for One-Time Extension of Time Limit for Filing First Appeal under Section 107 of the CGST Act for Assessment Years 2017-18 to 2020-21.

Summary: The East Delhi Advocates Forum has submitted a representation to the Finance Minister and the GST Council, seeking a one-time extension for filing first appeals under Section 107 of the CGST Act for assessment years 2017-18 to 2020-21. The appeal highlights challenges faced by taxpayers, particularly small and medium enterprises, in adapting to GST compliance during its initial years. Many taxpayers missed the prescribed three-month or extended one-month time limit for appeals due to procedural misunderstandings, such as filing rectification applications under Section 161 and assuming the appeal period would restart upon rejection of these applications. The Forum argues that this has denied taxpayers their rightful opportunity for redressal, resulting in undue tax burdens and avoidable litigation. They propose an amnesty scheme or special notification to allow delayed appeals, referencing prior government initiatives like waiver schemes for late fees and interest under GST. This relief, they contend, would align with the government's commitment to ease compliance and reduce litigation, fostering a fair and business-friendly environment.

Date: 25.06.2025

To,
Hon'ble Finance Minister,
Government of India,
Ministry of Finance,
Department of Revenue,
North Block, New Delhi-110 001.

Subject: Request for One-Time Extension of Time Limit for Filing First Appeal under Section 107 of the CGST Act for Assessment Years 2017-18 to 2020-21.

Respected Madam,

We, on behalf of thousands of genuine taxpayers and stakeholders, most humbly submit this representation seeking your kind intervention and relief with respect to the time limit prescribed for filing first appeals under Section 107 of the Central Goods and Services Tax (CGST) Act, 2017.

As you are kindly aware, GST, a newly implemented law, brought about significant changes in the indirect tax regime. Taxpayers across the country, especially small and medium enterprises, faced considerable challenges in understanding and complying with the new provisions. Consequently, in numerous genuine cases, the appeals against assessment orders for the assessment years 2017-18, 2018-19, 2019-20, and 2020-21 could not be filed within the prescribed time limit of three months or even the extended one-month period provided under Section 107.

It is also important to highlight that in many cases, taxpayers, in good faith, filed rectification applications under Section 161 of the CGST Act, seeking correction of errors in the Order-in-Original. These taxpayers genuinely believed that the limitation period for filing an appeal under Section 107 would begin from the date of the order rejecting their rectification application. Due to this bona fide belief and lack of clear guidance, the limitation period expired before the appeal could be filed, thereby denying them their rightful opportunity for redressal.
This has resulted in thousands of cases where taxpayers have been denied their right to appeal due to procedural lapses rather than substantive defaults. The inability to appeal has led to unintended tax burdens and the risk of prolonged and avoidable litigation.
We respectfully urge the Hon'ble Government to consider a one-time relief by introducing an amnesty scheme or issuing a special notification allowing delayed filing of first appeals under Section 107 for the aforementioned years. Such a move would be in line with the government's previous initiatives to ease compliance for taxpayers, such as:

• Amnesty schemes for filing GSTR-1, GSTR-3B, and GSTR-9C.
• Waiver of late fees for filing the above returns.
• Extension of timelines for claiming Input Tax Credit under Section 16(4) of the CGST Act.
• Special amnesty scheme for waiver of Interest and penalty or both by introducing section 128A.

Granting a similar one-time relief for filing of appeals would not only alleviate the hardship faced by genuine taxpayers but also reduce unnecessary litigation, thereby upholding the spirit of ease of doing business and fair opportunity.

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.