https://www.taxtmi.com/caselaws?id=405282 An appeal under Section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017 must be filed within three months of communication of the order, with condonation permitted only up to one additional month. A delay beyond that statutory outer limit cannot be excused, because the limitation scheme under Section 107(2) read with Section 107(4) operates as a complete code for GST appeals. Section 5 of the Limitation Act, 1963 does not apply to enlarge that period. The result is that an appeal filed after more than 14 months was time barred, its rejection was justified, and the writ petition was rightly dismissed. en-us Mon, 15 Mar 2021 00:00:00 +0530 Mon, 24 Mar 2025 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405282 An appeal under Section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017 must be filed within three months of communication of the order, with condonation permitted only up to one additional month. A delay beyond that statutory outer limit cannot be excused, because the limitation scheme under Section 107(2) read with Section 107(4) operates as a complete code for GST appeals. Section 5 of the Limitation Act, 1963 does not apply to enlarge that period. The result is that an appeal filed after more than 14 months was time barred, its rejection was justified, and the writ petition was rightly dismissed. Case-Laws GST Mon, 15 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405282