https://www.taxtmi.com/caselaws?id=767387 The court determined that the Appellate Authority and the High Court lack jurisdiction to condone delays in filing appeals beyond the one-month extension permitted under Section 107 of the Central GST Act, 2017, and the M.P. GST Act, 2017. The appeal, filed 95 days after the order date, was dismissed as time-barred due to statutory constraints. The court emphasized strict adherence to statutory timelines, reaffirming that the Limitation Act does not apply to GST proceedings, thus reinforcing the necessity for compliance with fiscal statutes. The petition was dismissed, with no costs awarded. en-us Mon, 10 Mar 2025 00:00:00 +0530 Mon, 17 Mar 2025 07:42:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767387 The court determined that the Appellate Authority and the High Court lack jurisdiction to condone delays in filing appeals beyond the one-month extension permitted under Section 107 of the Central GST Act, 2017, and the M.P. GST Act, 2017. The appeal, filed 95 days after the order date, was dismissed as time-barred due to statutory constraints. The court emphasized strict adherence to statutory timelines, reaffirming that the Limitation Act does not apply to GST proceedings, thus reinforcing the necessity for compliance with fiscal statutes. The petition was dismissed, with no costs awarded. Case-Laws GST Mon, 10 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767387