https://www.taxtmi.com/caselaws?id=796355 Section 107 of the Central Goods and Services Tax Act, 2017 prescribes the limitation period for statutory appeals and permits condonation only within its fixed outer limit. Where the appellate order was pronounced, subsequently communicated by letter, and later uploaded on the departmental website, the appeal required fresh adjudication on merits rather than dismissal as time-barred. The limitation dismissal was set aside and the appeal was remitted for a fresh decision on merits. en-us Fri, 31 Jul 2026 00:00:00 +0530 Tue, 04 Aug 2026 08:39:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796355 Section 107 of the Central Goods and Services Tax Act, 2017 prescribes the limitation period for statutory appeals and permits condonation only within its fixed outer limit. Where the appellate order was pronounced, subsequently communicated by letter, and later uploaded on the departmental website, the appeal required fresh adjudication on merits rather than dismissal as time-barred. The limitation dismissal was set aside and the appeal was remitted for a fresh decision on merits. Case-Laws GST Fri, 31 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796355