Limitation from date of communication excludes that day and runs to the corresponding calendar date in the third month.

Where limitation under Section 107 of the U.P. GST Act runs from communication of the order, the date of communication is excluded in computing time under Section 9 of the General Clauses Act, and a period stated as "within three months" expires on the corresponding date in the third calendar month. The further one-month extension under Section 107(4), on sufficient cause, was also available on the admitted dates, so the appeal was not time-barred. The appellate authority's contrary calculation of limitation was unsustainable, and the appeal had to be entertained on merits after condonation of delay.

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Issues: Whether the appeal filed under Section 107 of the U.P. Goods and Services Tax Act, 2017 was within the statutory period of limitation.

Analysis: The limitation period under Section 107 begins from the date on which the order is communicated, and by virtue of Section 9 of the General Clauses Act, 1897, the date of communication is excluded in computing time. The expression "within three months" denotes a period ending on the corresponding date in the third calendar month, and the extended period under Section 107(4) permits filing within one further calendar month on showing sufficient cause. On the admitted dates, the appeal was filed within the permissible extended period, so the authorities below miscalculated limitation.

Conclusion: The appeal was within time, and the finding that it was time-barred was unsustainable.

Final Conclusion: The impugned appellate order was quashed, and the first appellate authority was directed to entertain the appeal on merits after allowing the delay.

Ratio Decidendi: Where a statute prescribes limitation from the date of communication, the day of communication is excluded in computation, and a period expressed in months expires on the corresponding date in the relevant calendar month.

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