• General disciplines related to penalty

"The RA may pass an order on any point which has not been raised and decided in an appeal before AA/Tribunal/High Court/ Supreme Court, before the expiry of a period of 1 year from the date of the order in such appeal or before the expiry of period of 3 years from the date of initial order, which ever is larer"

Not able to understand this time limit. Please help.
Asked 6 years ago in GST

Can you explain your case, so that we can explain the applicability of limit in your case.

Abhishek Dugar
CA, Mumbai
3576 Answers
183 Consultations

4.8 on 5.0

Hi,

You will need to be more specific in your question in order for us to revert suitably .

Regards,

Nikhil.

Nikhil Khanna
CA, Mumbai
1429 Answers
19 Consultations

4.8 on 5.0

3 years from the date of original order

OR

1 year from the order of appeal

Whichever is earlier

Vivek Kumar Arora
CA, Delhi
4825 Answers
1030 Consultations

5.0 on 5.0

Suppose lower authority passed on order on 1.1.2018 and the Tribunal passed its verdict against that order in 1.1.2019, then the time limit for revision (for the issues which was not decided by tribunal) will be later of the following:

1. three years from 1.1.2018 (i.e. 31 December 2020) or

2. one year from 1.1.2019 (i.e. 31 December 2019)

In the above case time limit will be 31 December 2020.

Abhishek Dugar
CA, Mumbai
3576 Answers
183 Consultations

4.8 on 5.0

Hopefully, you have got the answer satisfactorily from the other fellow professionals.

Nikhil Khanna
CA, Mumbai
1429 Answers
19 Consultations

4.8 on 5.0

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