Limitation period commencement from communication determines appeal timeliness; condonation cannot exceed the statutory outer limit by appellate authority.

Limitation for an appeal under the Central Goods and Services Tax regime begins on the date the decision or order is communicated to the aggrieved person; communication is therefore essential to reckon the three-month limitation. The statutory scheme permits a further one-month condonation period but establishes that as an outer limit, beyond which an appellate authority lacks power to condone delay. The appellate authority's refusal to condone an appeal filed after that outer limit was held consistent with the statutory prescription, resulting adversely to the assessee.

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Issues: (i) Whether the period of limitation for filing an appeal under Section 107(1) of the Central Goods and Services Tax Act, 2017 reckons from the date the order is communicated to the person and whether an appellate authority can condone delay beyond the outer limit prescribed by Section 107(4) of the Central Goods and Services Tax Act, 2017.

Analysis: The Court examined Sub Section (1) of Section 107 which prescribes that the three month limitation period begins from the date when the decision or order is communicated to the aggrieved person; therefore communication is essential to determine limitation. The Court considered the appellant's own admission in the appeal form that the Order in Original was communicated on the date of passing and noted that Section 107(4) permits condonation of delay only within a further period of one month, creating a statutory outer cap beyond which the appellate authority has no power to condone delay. The appellate authority's finding that the appeal was filed beyond that outer limit and therefore could not be condoned was reviewed and found to be consonant with the statutory scheme.

Conclusion: (i) The limitation for filing an appeal under Section 107(1) of the Central Goods and Services Tax Act, 2017 starts from the date of communication of the order; and the appellate authority rightly refused to condone delay beyond the outer limit prescribed by Section 107(4) of the Central Goods and Services Tax Act, 2017. The decision is against the assessee.

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