https://www.taxtmi.com/article/detailed?id=17010 Section 107 creates a self-contained GST appeal limitation regime: an appeal must be filed within three months from communication of the order, with condonation available only for a further month on sufficient cause. The Appellate Authority cannot entertain an appeal after that outer limit, and Section 5 of the Limitation Act is excluded by necessary implication because applying it would override the defined statutory condonation window. Writ jurisdiction remains independently available only in exceptional cases of serious legal defect and is not a substitute for a delayed statutory appeal. en-us Thu, 23 Jul 2026 08:43:31 +0530 Thu, 23 Jul 2026 08:43:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17010 Section 107 creates a self-contained GST appeal limitation regime: an appeal must be filed within three months from communication of the order, with condonation available only for a further month on sufficient cause. The Appellate Authority cannot entertain an appeal after that outer limit, and Section 5 of the Limitation Act is excluded by necessary implication because applying it would override the defined statutory condonation window. Writ jurisdiction remains independently available only in exceptional cases of serious legal defect and is not a substitute for a delayed statutory appeal. Articles Goods and Services Tax - GST Thu, 23 Jul 2026 08:43:31 +0530 https://www.taxtmi.com/article/detailed?id=17010