The Supreme Court (11-Aug-2023), ruled in the case of Narayan Prasad Gour vs Commissioner of Central G.S.T. Excise & Service Tax that delay of over 10 years in filing an appeal before CESTAT cannot be condoned in the absence of sufficient cause and appeal was dismissed.

The decision clarifies the time line for filing of appeals and will have a significant impact on taxpayers' compliance.

While this is a landmark ruling which clarifies an important issue, it also raises questions on how tax payers who may have missed the 10-year window can seek relief from the GST authorities.

As per current laws, there is no mechanism to provide such relief and the revenue authorities cannot extend this time limit.

In such a situation, taxpayers may have to approach the High Courts and seek relief under LimitationsAct.

Alternatively, they can also file writ petitions in Supreme Court as held by Gour case. However, these options are expensive and may be out of reach for many taxpayers.