https://www.taxtmi.com/caselaws?id=791297 An appeal under the Central Goods and Services Tax Act, 2017 cannot be entertained beyond the statutory period prescribed in Section 107, and the Appellate Authority lacks power to admit a time-barred appeal. The High Court may, in truly exceptional and extraordinary cases, use Article 226 to grant relief despite delay, but only where the explanation for delay is convincingly established. On the facts described, a delay of 317 days was not sufficiently explained, the medical material did not support incapacity to act within time, and no exceptional circumstance was shown. The challenge to the limitation-based rejection therefore failed and the impugned orders remained undisturbed. en-us Tue, 05 May 2026 00:00:00 +0530 Fri, 08 May 2026 07:30:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791297 An appeal under the Central Goods and Services Tax Act, 2017 cannot be entertained beyond the statutory period prescribed in Section 107, and the Appellate Authority lacks power to admit a time-barred appeal. The High Court may, in truly exceptional and extraordinary cases, use Article 226 to grant relief despite delay, but only where the explanation for delay is convincingly established. On the facts described, a delay of 317 days was not sufficiently explained, the medical material did not support incapacity to act within time, and no exceptional circumstance was shown. The challenge to the limitation-based rejection therefore failed and the impugned orders remained undisturbed. Case-Laws GST Tue, 05 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791297