https://www.taxtmi.com/caselaws?id=793134 Under the GST appeal limitation scheme, a period stated in months runs as a calendar month, with the starting day excluded; applying the General Clauses Act, the limitation began the day after communication of the order. On that computation, the appeal was treated as within the permissible outer limit, so the Appellate Authority's view that delay was beyond its condonable power was incorrect. The rejection was also vitiated because the reply to the show-cause notice, filed before the impugned order, had to be considered. The rejection on limitation was set aside and the matter remitted for consideration of the delay explanation and decision on the appeal according to law. en-us Fri, 05 Jun 2026 00:00:00 +0530 Tue, 09 Jun 2026 07:50:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793134 Under the GST appeal limitation scheme, a period stated in months runs as a calendar month, with the starting day excluded; applying the General Clauses Act, the limitation began the day after communication of the order. On that computation, the appeal was treated as within the permissible outer limit, so the Appellate Authority's view that delay was beyond its condonable power was incorrect. The rejection was also vitiated because the reply to the show-cause notice, filed before the impugned order, had to be considered. The rejection on limitation was set aside and the matter remitted for consideration of the delay explanation and decision on the appeal according to law. Case-Laws GST Fri, 05 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793134