Calendar month rule for limitation under GST law: appeal held within condonable period, rejection as time-barred set aside.

Where Section 107 of the CGST/SGST Acts prescribes limitation in months, the period must be computed as calendar months and not as fixed 30-day units unless the statute says otherwise. Relying on Section 3(35) of the General Clauses Act, 1897, the Kerala HC held that the appeal filed on 06-11-2023 fell within the condonable period. The authority's contrary approach treating a month as 30 days was incorrect, so the appeal was not barred by limitation. The rejection of the appeal as time-barred was set aside and the appeal, together with the condonation application, was restored for fresh consideration.

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Issues: Whether an appeal filed under Section 107 of the CGST/SGST Acts beyond three months from service, but within the further period available for condonation, was barred by limitation or was within time when the expression "month" is construed as a calendar month.

Analysis: The period prescribed in Section 107 was read with the settled principle that a "month" means a calendar month and not a fixed period of 30 days. Applying that construction, and taking support from the definition of "month" in Section 3(35) of the General Clauses Act, 1897, the appeal filed on 06-11-2023 fell within the condonable period. The authority's approach treating a month as 30 days was held to be incorrect.

Conclusion: The appeal was within the condonable period and was not barred by limitation.

Final Conclusion: The rejection of the appeal as time-barred was set aside and the appeal with the application for condonation of delay was restored for fresh consideration.

Ratio Decidendi: When a statute prescribes a period in months, the period is computed as calendar months and not as 30-day units unless the statute expressly indicates otherwise.

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