https://www.taxtmi.com/caselaws?id=795456 Section 107 of the Central Goods and Services Tax Act, 2017 establishes a self-contained appellate limitation regime: an appeal must be filed within three months, with condonation available only for a further one-month period on sufficient cause. Section 5 of the Limitation Act, 1963 is excluded by necessary implication under Section 29(2), as the statutory scheme demonstrates legislative intent to confine the Appellate Authority's condonation power to that expressly prescribed period. Accordingly, the Appellate Authority lacks jurisdiction to entertain appeals filed beyond the limitation periods under Section 107(1) and Section 107(4). en-us Fri, 17 Jul 2026 00:00:00 +0530 Wed, 22 Jul 2026 18:50:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795456 Section 107 of the Central Goods and Services Tax Act, 2017 establishes a self-contained appellate limitation regime: an appeal must be filed within three months, with condonation available only for a further one-month period on sufficient cause. Section 5 of the Limitation Act, 1963 is excluded by necessary implication under Section 29(2), as the statutory scheme demonstrates legislative intent to confine the Appellate Authority's condonation power to that expressly prescribed period. Accordingly, the Appellate Authority lacks jurisdiction to entertain appeals filed beyond the limitation periods under Section 107(1) and Section 107(4). Case-Laws GST Fri, 17 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795456