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Section 37B of the Geographical Indications of Goods (Registration and Protection) Act, 1999: Appeal against an Adjudication Order

Anyone aggrieved by an adjudicating officer's order under section 37A may appeal within sixty days from the date of receipt of the order. The appellate authority is an officer at...

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GI Registration
Published
October 1, 2026
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Last updated: October 2026Verified against: Government sources

Section 37B is the appeal provision for penalty orders passed by an adjudicating officer under section 37A. A person aggrieved has sixty days from receipt of the order to appeal to an appellate authority, who must be at least one rank above the adjudicating officer. The section also adds a separate consequence for ignoring the order. If you are weighing an appeal, our legal dispute resolution team can help you plan it against these short periods.

Where section 37B comes from

Section 37B was inserted after section 37 by item 31, clause (A) of the Schedule to the Jan Vishwas (Amendment of Provisions) Act, 2023. It is not in the principal text of the GI Act. The same item adds clause (ob) to section 87(2). The text we read prints no commencement date in that entry, so none is given here.

Sub-section (1): who appeals, to whom, and when

Section 37B(1): "Whoever aggrieved by an order of the adjudicating officer under section 37A may prefer an appeal to the appellate authority, who shall be an officer at least one rank above the adjudicating officer, within a period of sixty days from the date of receipt of the order, as the Central Government may by notification authorise in this behalf."

  • Who: "Whoever aggrieved", not only the person penalised.
  • To whom: an appellate authority of at least one rank above the adjudicating officer.
  • When: sixty days counted from the date of receipt, not the date of the order.
  • Drafting point: the closing words "as the Central Government may by notification authorise in this behalf" sit at the end of the sentence. Read as a whole, they say that the appellate authority is the officer the Central Government authorises by notification. The notification is not in our sources.

The remaining sub-sections

Sub-sectionRule
(2)Every appeal is to be preferred in such form and manner as may be prescribed. Section 87(2)(ob), added by the same Act, covers "the form and manner of preferring appeal under sub-section (2) of section 37B".
(3)An appeal may be admitted after sixty days if the appellant satisfies the appellate authority that he had sufficient cause for not preferring it within that period.
(4)No appeal shall be disposed of unless the appellant has been given a reasonable opportunity of being heard.
(5)The appellate authority shall dispose of the appeal within sixty days from the date of filing.
(6)Notwithstanding anything contained in this Act, if the person fails to comply with the adjudicating officer's order under section 37A or the appellate authority's order, as the case may be, within ninety days of such order, he is, in addition to the penalty, punishable with fine of one lakh rupees or imprisonment for a term which may extend to one year, or with both.

Reading sub-section (6) carefully

Sub-section (6) is the only part of section 37B that creates a criminal consequence. Three points follow from its words.

  1. Two orders can trigger it. The order of the adjudicating officer, or the order of the appellate authority, "as the case may be".
  2. Ninety days from "such order". The sub-section counts from the order, not from receipt. Section 37B(1) counts the appeal period from receipt. The two clocks are different, so diary both dates.
  3. In addition to the penalty. Complying late does not wipe out the penalty; the fine or imprisonment is added to it.

The sub-section does not say who prosecutes, which court tries the matter, or whether filing an appeal suspends the ninety days. We do not supply those details. A person who has appealed should therefore get advice on whether the order has to be complied with while the appeal is pending, because the section is silent on any stay.

Timeline example

Mehta Spices Collective receives an adjudication order on 10 June. It was dated 6 June.

EventPeriod countedNote
Appeal dueSixty days from 10 June, the date of receiptLate appeal possible only on sufficient cause
Disposal by appellate authoritySixty days from filingHearing is compulsory
Compliance clockNinety days "of such order"Section 37B(6) consequence follows if missed

The names and dates are invented to show how the counting works. The section does not say whether the ninety days are counted from the date of the order or its receipt; "of such order" points to the order itself, so the careful course is to count from the earlier date.

What section 37B does not say

  • It does not state a fee for the appeal; the text refers to the rules.
  • It does not name the appellate authority.
  • It does not say whether a further appeal lies from the appellate authority's order.
  • It does not say that the penalty is stayed while the appeal is pending.
  • It does not say what happens if the appellate authority fails to decide within sixty days.

Practical points

  1. Note the receipt date of the order on the day it arrives.
  2. Ask for the prescribed form and manner of appeal before filing.
  3. If the sixty days are lost, record your reasons for the delay in writing straight away; sub-section (3) turns on "sufficient cause".
  4. Ask to be heard; sub-section (4) makes the hearing a condition.
  5. Treat ninety days from the order as the outer limit for compliance.

Need help with an appeal under section 37B?

The periods in section 37B are short and one of them runs from receipt while another runs from the order. Our legal dispute resolution team can map the dates, draft the appeal in the prescribed form and attend the hearing. Bring the order and the envelope or e-mail that shows when you received it.

Key takeaways

  • Section 37B was inserted by the Jan Vishwas Act, 2023; it is an appeal against orders under section 37A.
  • Appeal lies to an officer at least one rank above the adjudicating officer, within sixty days from receipt.
  • Late appeals may be admitted for sufficient cause; the appeal must be disposed of within sixty days from filing, after a hearing.
  • Non-compliance within ninety days of the order adds fine of one lakh rupees or imprisonment up to one year, or both.
  • The form, manner and fee are left to the rules.

Read next

Disclaimer: Based on the Geographical Indications of Goods (Registration and Protection) Act, 1999 read with the Tribunals Reforms Act, 2021 and the Jan Vishwas (Amendment of Provisions) Act, 2023, as consulted on 1 October 2026. Forms, fees and procedure are set by the rules made under the Act. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About Section 37B

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

What is the time limit to appeal under section 37B?

Sixty days from the date of receipt of the adjudicating officer's order.

Can a late appeal be heard?

Yes, if the appellant satisfies the appellate authority that he had sufficient cause for not preferring it within sixty days.

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Section 37B: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

People also ask

Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

Sixty days from the date of receipt of the adjudicating officer's order.

Yes, if the appellant satisfies the appellate authority that he had sufficient cause for not preferring it within sixty days.

The appellate authority, an officer at least one rank above the adjudicating officer, as the Central Government authorises by notification.

Sixty days from the date of filing, and not without giving the appellant a reasonable opportunity of being heard.

If you do not comply within ninety days of the order, section 37B(6) adds, to the penalty, a fine of one lakh rupees or imprisonment up to one year, or both.

The section does not state one. The form and manner are to be prescribed.