https://www.taxtmi.com/caselaws?id=374253 An appeal under Section 107 of the U.P. GST Act must be filed within three months, with only a further 30 days available for condonation of delay. Where the appeal is filed beyond that outer limit, the appellate authority has no power to entertain a delay condonation application, because the statutory period is fixed and cannot be extended by discretion. On that basis, the appeal filed about nine days beyond the condonable period remained time barred, and the refusal to condone delay was upheld. en-us Fri, 18 Jan 2019 00:00:00 +0530 Fri, 28 Feb 2025 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374253 An appeal under Section 107 of the U.P. GST Act must be filed within three months, with only a further 30 days available for condonation of delay. Where the appeal is filed beyond that outer limit, the appellate authority has no power to entertain a delay condonation application, because the statutory period is fixed and cannot be extended by discretion. On that basis, the appeal filed about nine days beyond the condonable period remained time barred, and the refusal to condone delay was upheld. Case-Laws GST Fri, 18 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374253