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        GST

        Section 107(4) CGST permits the appellate authority a...

        Limitation in statutory appeals under CGST section 107(4): appellate one-month extension only; writ challenging show-cause rejected.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Section 107(4) CGST permits the appellate authority a discretionary additional one-month extension where an appellant is prevented by "sufficient cause" from filing within 90 days; that discretion ends with that 30-day window and cannot be expanded under Article 226. The court emphasises taxpayers' duty to monitor the GSTIN portal and rejects explanations of misunderstanding or lack of knowledge as insufficient to excuse delay. The court refused to entertain a belated challenge to a show-cause notice after an appeal was dismissed for delay and dismissed the writ petition.
                                Note: It is a system-generated summary and is for quick reference only.
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