GST appeal limitation under Section 107 bars extension beyond the statutory condonable period; Section 5 Limitation Act inapplicable.

Section 107 of the CGST Act treats GST appeals as a complete code for limitation: an appeal must be filed within three months, and condonation is available only for a further one month on sufficient cause shown. The general power under Section 5 of the Limitation Act does not apply to extend this special period. Where an appeal is filed beyond the maximum condonable window, the Appellate Authority lacks jurisdiction to condone the delay, and the appeal remains time-barred.

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Issues: Whether the Appellate Authority under Section 107 of the Central Goods and Services Tax Act, 2017 could condone delay beyond the statutory period of thirty days, and whether Section 5 of the Limitation Act, 1963 applied to an appeal filed under that provision.

Analysis: Section 107 prescribes a three-month period for filing an appeal and permits condonation only on sufficient cause being shown for a further period of one month. The provision was treated as a complete code for GST appeals. Since the appeal was filed after more than seven months from the date of the impugned order, the delay exceeded the maximum condonable period. In view of the specific statutory scheme, the general power under Section 5 of the Limitation Act, 1963 was held inapplicable to such appeals.

Conclusion: The Appellate Authority had no jurisdiction to condone the delay beyond one month, and dismissal of the appeal as time-barred was upheld against the petitioner.

Ratio Decidendi: Where a special statute prescribes a specific limitation period and permits condonation only up to a defined additional period, the appellate authority cannot invoke the general limitation law to extend that period further.

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