https://www.taxtmi.com/caselaws?id=787811 Whether statutory time for filing a GST appeal can be enlarged: the statute prescribes a three-month filing period with appellate power to condone only one further month; service by uploading the order on the portal constitutes valid service under the statutory scheme and separate email/SMS alerts are not required; prior notices in prescribed forms were issued and unanswered; the appeal filed approximately three years later exceeded both the primary period and the one-month condonation window and no sufficient cause was shown; petition for enlargement of time is rejected and delay not condoned. en-us Thu, 06 Nov 2025 00:00:00 +0530 Thu, 12 Mar 2026 08:33:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787811 Whether statutory time for filing a GST appeal can be enlarged: the statute prescribes a three-month filing period with appellate power to condone only one further month; service by uploading the order on the portal constitutes valid service under the statutory scheme and separate email/SMS alerts are not required; prior notices in prescribed forms were issued and unanswered; the appeal filed approximately three years later exceeded both the primary period and the one-month condonation window and no sufficient cause was shown; petition for enlargement of time is rejected and delay not condoned. Case-Laws GST Thu, 06 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787811