Question
Under Section 20(3), an appeal to the DRAT must be filed
within _____ days. The DRAT can condone delay if _____.Solution
Section 20(3) (amended by the 2016 Act, reducing from 45 days to 30 days) provides that every appeal must be filed within thirty days from the date of receipt of the copy of the Tribunal's order. The proviso permits the DRAT to entertain an appeal after 30 days if it is satisfied that there was sufficient cause for not filing within time. Section 20(2) bars any appeal from consent orders. Section 20(6) sets a 6-month target for DRAT appeal disposal. Under Section 20(4), on receipt of appeal, the DRAT may confirm, modify, or set aside the impugned order, giving the appellate tribunal wide powers of review.
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