The Bhopal State Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) has deferred hearing in a batch of appeals involving the recurring legal issue of whether the Tribunal has the power to condone delay beyond the statutory cap prescribed under Section 107(4) of the Central Goods and Services Tax (CGST) Act, 2017.
The Division Bench comprising Justice (Retd.) Roopesh Chandra Varshney (Judicial Member) and Shri Sunil K. Das (Technical Member) has found that the three appeals involved common questions of law and fact and, therefore, ordered that they be linked and heard together.
The appellant was represented virtually by Chartered Accountant Deepak Asrani, while notice has been directed to be issued to the respondents.
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The Bhopal Bench observed that the appeals raise an identical legal question regarding the Tribunal’s jurisdiction to condone delay beyond the maximum period permitted under Section 107(4) of the CGST Act, 2017.
Recording this, the Bench specifically noted: “The question of limitation is involved in these appeals. This issue is under consideration before the Principal Bench GSTAT.”
Since the issue is already pending before the GSTAT Principal Bench through a Special Bench constituted to decide the question uniformly, the Bhopal Bench deferred consideration of the appeals and listed the matters for 7 October 2026.
The Bench also directed the appellant to amend the cause title of the appeals in accordance with Rule 33 of the Goods and Services Tax Appellate Tribunal (Procedure) Rules, 2025 before the next date of hearing.
Section 107 of the CGST Act governs appeals before the First Appellate Authority. While an appeal must ordinarily be filed within three months, sub-section (4) permits condonation of delay only for a limited additional period upon showing sufficient cause.
The central controversy now before the GSTAT Principal Bench is whether the Tribunal, while exercising appellate jurisdiction under Section 112, possesses any independent jurisdiction or inherent power to entertain matters where the delay exceeds the maximum condonable period prescribed under Section 107(4). The answer to this question will determine the fate of hundreds of taxpayers whose first appeals were dismissed as time-barred.
The Principal Bench has already constituted a Special Bench to decide this issue after identifying 504 pending appeals across multiple GSTAT State Benches raising the same question of law, including 75 appeals from the Bhopal Bench. The outcome is expected to provide a uniform interpretation applicable across the country and significantly influence GST appellate jurisprudence on limitation.
The Bhopal Bench’s decision to defer the proceedings reflects the Tribunal’s effort to maintain consistency in adjudication and avoid conflicting decisions on a question that could affect a large number of pending GST appeals nationwide.
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