https://www.taxtmi.com/caselaws?id=767155 Where Section 107 of the CGST/SGST Acts prescribes limitation in months, the period must be computed as calendar months and not as fixed 30-day units unless the statute says otherwise. Relying on Section 3(35) of the General Clauses Act, 1897, the Kerala HC held that the appeal filed on 06-11-2023 fell within the condonable period. The authority's contrary approach treating a month as 30 days was incorrect, so the appeal was not barred by limitation. The rejection of the appeal as time-barred was set aside and the appeal, together with the condonation application, was restored for fresh consideration. en-us Tue, 22 Oct 2024 00:00:00 +0530 Tue, 11 Mar 2025 08:33:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767155 Where Section 107 of the CGST/SGST Acts prescribes limitation in months, the period must be computed as calendar months and not as fixed 30-day units unless the statute says otherwise. Relying on Section 3(35) of the General Clauses Act, 1897, the Kerala HC held that the appeal filed on 06-11-2023 fell within the condonable period. The authority's contrary approach treating a month as 30 days was incorrect, so the appeal was not barred by limitation. The rejection of the appeal as time-barred was set aside and the appeal, together with the condonation application, was restored for fresh consideration. Case-Laws GST Tue, 22 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767155