https://www.taxtmi.com/caselaws?id=414972 The appeal was dismissed by the Appellate Authority as time-barred under Section 107 of the CGST Act, 2017. Despite the appellant's compliance with filing pending returns and no government dues pending, the appeal was rejected solely due to being filed after a delay of 17 months and 10 days. The Authority emphasized the significance of adhering to statutory timelines and the requirement to show sufficient cause for any delays. The decision underscored the importance of timely compliance with legal provisions, leading to the dismissal of the appeal without delving into the merits of the case. en-us Wed, 11 Aug 2021 00:00:00 +0530 Fri, 28 Mar 2025 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414972 The appeal was dismissed by the Appellate Authority as time-barred under Section 107 of the CGST Act, 2017. Despite the appellant's compliance with filing pending returns and no government dues pending, the appeal was rejected solely due to being filed after a delay of 17 months and 10 days. The Authority emphasized the significance of adhering to statutory timelines and the requirement to show sufficient cause for any delays. The decision underscored the importance of timely compliance with legal provisions, leading to the dismissal of the appeal without delving into the merits of the case. Case-Laws GST Wed, 11 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414972