https://www.taxtmi.com/article/detailed?id=17052 Limitation for an appeal under section 107 of the CGST Act is stated to begin from actual or constructive communication of the adjudication order. An appeal filed within three months is within limitation; an appeal within the further statutory period may be admitted on proof of sufficient cause. After the statutory outer limit expires, the Appellate Authority lacks jurisdiction to condone delay. Section 5 of the Limitation Act does not independently enlarge that authority's power. Proof of communication and documentary support for any delay are material, while constitutional writ remedies are exceptional. en-us Wed, 29 Jul 2026 08:22:43 +0530 Wed, 29 Jul 2026 08:22:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17052 Limitation for an appeal under section 107 of the CGST Act is stated to begin from actual or constructive communication of the adjudication order. An appeal filed within three months is within limitation; an appeal within the further statutory period may be admitted on proof of sufficient cause. After the statutory outer limit expires, the Appellate Authority lacks jurisdiction to condone delay. Section 5 of the Limitation Act does not independently enlarge that authority's power. Proof of communication and documentary support for any delay are material, while constitutional writ remedies are exceptional. Articles Goods and Services Tax - GST Wed, 29 Jul 2026 08:22:43 +0530 https://www.taxtmi.com/article/detailed?id=17052