https://www.taxtmi.com/caselaws?id=752988 Where limitation under Section 107 of the U.P. GST Act runs from communication of the order, the date of communication is excluded in computing time under Section 9 of the General Clauses Act, and a period stated as "within three months" expires on the corresponding date in the third calendar month. The further one-month extension under Section 107(4), on sufficient cause, was also available on the admitted dates, so the appeal was not time-barred. The appellate authority's contrary calculation of limitation was unsustainable, and the appeal had to be entertained on merits after condonation of delay. en-us Fri, 17 May 2024 00:00:00 +0530 Fri, 13 Feb 2026 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752988 Where limitation under Section 107 of the U.P. GST Act runs from communication of the order, the date of communication is excluded in computing time under Section 9 of the General Clauses Act, and a period stated as "within three months" expires on the corresponding date in the third calendar month. The further one-month extension under Section 107(4), on sufficient cause, was also available on the admitted dates, so the appeal was not time-barred. The appellate authority's contrary calculation of limitation was unsustainable, and the appeal had to be entertained on merits after condonation of delay. Case-Laws GST Fri, 17 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752988