Statutory limitation under GST appeal rules bars condonation beyond the fixed outer period, leaving the appeal time barred.

An appeal under Section 107 of the U.P. GST Act must be filed within three months, with only a further 30 days available for condonation of delay. Where the appeal is filed beyond that outer limit, the appellate authority has no power to entertain a delay condonation application, because the statutory period is fixed and cannot be extended by discretion. On that basis, the appeal filed about nine days beyond the condonable period remained time barred, and the refusal to condone delay was upheld.

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Issues: Whether an appeal filed beyond the prescribed period of limitation, with delay beyond the further condonable period, could be entertained by the appellate authority under Section 107 of the U.P. Goods and Services Tax Act, 2017.

Analysis: The prescribed period for filing the first appeal was three months, with only thirty days thereafter available for condonation of delay. The appeal was filed beyond the outer limit by about nine days. In view of the settled position that the appellate authority has no power to condone delay beyond the statutorily fixed limit, the delay condonation application was not maintainable and could not be entertained.

Conclusion: The dismissal of the appeal as time barred was upheld and no error was found in the appellate authority's refusal to condone the delay.

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