Consequence of delay in filing hardcopy of appeal
Rule 4(2) of the draft GST Appeals & Revision Rules requires filing of hardcopy of appeal within 7 days. But the said rules does not provide for the consequences of delay in filing of an appeal.
There may be bona fide reasons for not filing with hardcopies within the time prescribed. Without a clear provision regarding the implications, there may be an interpretation that the appeal may be treated as null and void. This would diminish the statutory force of e-filing of appeals
It is suggested that after Rule 4(2) a proviso be inserted as follows:
“provided where an appeal has not been filed within the time permitted above, the Appellate Authority may not dismiss the appeal filed under Section 107 without examining the reasons for delay or omission to file the hardcopy as required”