GST appeal limitation bars condonation once the statutory extension period expires, leaving no jurisdiction to entertain the appeal.

Under GST appeal limitation rules, a first appeal had to be filed within three months, with only a further thirty days available for condonation. Once the filing delay exceeded that statutory condonable period, the appellate authority lacked jurisdiction to entertain the condonation request. The appeal in question was filed beyond that limit, so the time-bar objection prevailed and the dismissal of the appeal as barred by limitation was upheld.

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Issues: Whether the first appeal could be entertained when the delay in filing it exceeded the statutory period for condonation under the GST law.

Analysis: The prescribed limitation for filing the first appeal was three months, and the power to condone delay extended only for a further thirty days. The appeal had been filed beyond that additional condonable period. Once the delay crossed the statutory limit, the appellate authority had no jurisdiction to entertain the condonation application.

Conclusion: The dismissal of the appeal as time barred was upheld, and the delay condonation application was held to be not maintainable beyond the statutory period.

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