https://www.taxtmi.com/caselaws?id=765820 Delhi HC dismissed appeals filed beyond the statutory limitation period under Section 107 of CGST Act, 2017. The court held that appellate authority has discretion to condone delay only within one additional month beyond the prescribed three-month period under Section 107(4). Once the statute prescribes specific limitation periods, general provisions of Limitation Act, 1963 cannot be invoked. The legislature created an independent limitation regime under CGST Act, precluding application of general limitation principles. Appeals filed beyond the terminal date prescribed by Sections 107(1) and 107(4) cannot be entertained. en-us Fri, 07 Feb 2025 00:00:00 +0530 Fri, 07 Feb 2025 16:32:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765820 Delhi HC dismissed appeals filed beyond the statutory limitation period under Section 107 of CGST Act, 2017. The court held that appellate authority has discretion to condone delay only within one additional month beyond the prescribed three-month period under Section 107(4). Once the statute prescribes specific limitation periods, general provisions of Limitation Act, 1963 cannot be invoked. The legislature created an independent limitation regime under CGST Act, precluding application of general limitation principles. Appeals filed beyond the terminal date prescribed by Sections 107(1) and 107(4) cannot be entertained. Case-Laws GST Fri, 07 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765820