https://www.taxtmi.com/caselaws?id=766183 Section 107 of the CGST Act treats GST appeals as a complete code for limitation: an appeal must be filed within three months, and condonation is available only for a further one month on sufficient cause shown. The general power under Section 5 of the Limitation Act does not apply to extend this special period. Where an appeal is filed beyond the maximum condonable window, the Appellate Authority lacks jurisdiction to condone the delay, and the appeal remains time-barred. en-us Mon, 27 Jan 2025 00:00:00 +0530 Sat, 08 Nov 2025 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766183 Section 107 of the CGST Act treats GST appeals as a complete code for limitation: an appeal must be filed within three months, and condonation is available only for a further one month on sufficient cause shown. The general power under Section 5 of the Limitation Act does not apply to extend this special period. Where an appeal is filed beyond the maximum condonable window, the Appellate Authority lacks jurisdiction to condone the delay, and the appeal remains time-barred. Case-Laws GST Mon, 27 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766183