Statutory appeal filing time extended under GST law, with delay question left open for determination if appeal is filed.

The SC granted the petitioner time until 31-10-2025 to file the statutory appeal under Section 107 of the Central Goods and Services Tax Act, 2017. The question of delay in presenting the appeal was left open to be examined in accordance with law if the appeal is filed, taking into account the petitioner's prior pursuit of remedies before the HC and the SC. The operative effect is that the petitioner was permitted to approach the appellate forum within the extended time, while limitation was not finally determined at this stage.

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Issues: Whether time ought to be granted to the petitioner to prefer the statutory appeal under Section 107 of the Central Goods and Services Tax Act, 2017, and whether the delay in filing such appeal should be considered in view of the petitioner having pursued remedies before the High Court and the Supreme Court.

Outcome: The petitioner was granted time upto 31-10-2025 to prefer the statutory appeal, and the question of delay was left to be considered in accordance with law if such appeal is filed.

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