Statutory limitation under GST appeals bars condonation beyond the prescribed outer limit, leaving delayed appeals time barred.

An appeal under Section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017 must be filed within three months of communication of the order, with condonation permitted only up to one additional month. A delay beyond that statutory outer limit cannot be excused, because the limitation scheme under Section 107(2) read with Section 107(4) operates as a complete code for GST appeals. Section 5 of the Limitation Act, 1963 does not apply to enlarge that period. The result is that an appeal filed after more than 14 months was time barred, its rejection was justified, and the writ petition was rightly dismissed.

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Issues: Whether an appeal under Section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017, filed with a delay of more than 14 months, could be condoned and treated as maintainable.

Analysis: The appeal was required to be filed within three months from the date of communication of the order, and the statute permitted condonation only upto one month beyond that period. The delay in the present case was far beyond the statutory condonable limit. The limitation scheme under Section 107(2) read with Section 107(4) is a complete code for appeals under the Act, and therefore Section 5 of the Limitation Act, 1963 has no application.

Conclusion: The delay could not be condoned and the rejection of the appeal as time barred was / justified. The writ petition was rightly dismissed.

Ratio Decidendi: Where a special statute prescribes a complete limitation scheme for filing an appeal and limits condonation to a specified period, general limitation provisions cannot be invoked to enlarge that period.

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