https://www.taxtmi.com/article/detailed?id=15202 Section 107 prescribes a three month appeal period from communication with a one month condonable extension, creating a four month maximum; appeals filed beyond that period are time barred absent proof of non communication, and Article 226 extraordinary jurisdiction cannot be invoked to override or extend the statutory limitation regime. en-us Thu, 09 Oct 2025 08:55:24 +0530 Thu, 09 Oct 2025 08:55:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15202 Section 107 prescribes a three month appeal period from communication with a one month condonable extension, creating a four month maximum; appeals filed beyond that period are time barred absent proof of non communication, and Article 226 extraordinary jurisdiction cannot be invoked to override or extend the statutory limitation regime. Articles Goods and Services Tax - GST Thu, 09 Oct 2025 08:55:24 +0530 https://www.taxtmi.com/article/detailed?id=15202