Page 47 - GSTL_27th August 2020_Vol 39_Part 4

2020 ] CONDONATION OF DELAY OF TIME PERIOD UNDER GST LAW J103
person pre-
ferring the
appeal.
15 Appeal to Rule 114)/ An appeal to Within 180 Provided that the
High Court Section 117 the High Court days from High Court may
under sub- the date of entertain an ap-
section (1) of order re- peal after the
Section 117 ceived by expiry of the said
shall be filed in the regis- period if it is sat-
FORM GST tered per- isfied that there
APL-08 against son. was sufficient
order passed by cause for not fil-
the State Bench ing it within such
or Area Benches period.
of the Appellate
Tribunal.
16 Appeal to Rule 115/ An appeal shall Immedia- Discretion of the
Supreme Section 118 lie to the Su- tely after Hon’ble Supreme
Court preme Court - passing of Court to condone
(a) from any the judg- delay of time.
order passed ment or
by the Na- order,
tional Bench
or Regional
Benches of
the Appel-
late Tribu-
nal.
(b) From any
judgment or
order passed
by the High
Court.
17 E-Way Rules Rule An e-way bill or 1. up to Provided that the
138(10) a consolidated 100 km - Commissioner
e-way bill gen- one day may, on the rec-
erated under 2. For ommendations of
this rule shall every 100 the Council, by
be valid for the km. or part notification, ex-
period. thereafter - tend the validity
additional period of an
one day. e-way bill for
certain categories
of goods as may
be specified
therein.
GST LAW TIMES  27th August 2020  47