GST appeal limitation must run as a calendar month; failure to consider the show-cause reply invalidated rejection.

Under the GST appeal limitation scheme, a period stated in months runs as a calendar month, with the starting day excluded; applying the General Clauses Act, the limitation began the day after communication of the order. On that computation, the appeal was treated as within the permissible outer limit, so the Appellate Authority's view that delay was beyond its condonable power was incorrect. The rejection was also vitiated because the reply to the show-cause notice, filed before the impugned order, had to be considered. The rejection on limitation was set aside and the matter remitted for consideration of the delay explanation and decision on the appeal according to law.

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Issues: Whether the Appellate Authority correctly computed the limitation period under section 107 of the GST Acts for filing the appeal and the further condonable period of delay; and whether the rejection of the appeal for limitation, without considering the reply to the show-cause notice, was sustainable.

Analysis: The Court applied the settled rule that, for a period expressed in months, the starting day is excluded and the period runs as a calendar month rather than as a fixed number of days. Relying on section 9 and section 3(35) of the General Clauses Act, 1897, the Court held that the limitation commenced from the day after communication of the order. On that basis, the appeal filed on 13 February 2026 was within the permissible outer limit on the Court's calculation, and the Appellate Authority's conclusion that the delay was beyond its condonable power was erroneous. The Court also held that the reply filed to the show-cause notice before the impugned order ought to have been considered, and non-consideration of that reply vitiated the rejection order.

Conclusion: The rejection of the appeal on limitation was set aside and the matter was remitted to the Appellate Authority to consider the explanation for delay and then decide the appeal according to law.

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