https://www.taxtmi.com/caselaws?id=796629 Section 107 prescribes a three-month period for filing a statutory appeal and permits a further month where sufficient cause is shown, creating an aggregate 120-day period. The notes state that, despite filing four days beyond that period, condonation was considered expedient because the assessment order affected valuable rights of the assessee. The appellate dismissal was set aside and the appeal was restored for adjudication on merits. en-us Fri, 31 Jul 2026 00:00:00 +0530 Fri, 07 Aug 2026 09:07:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796629 Section 107 prescribes a three-month period for filing a statutory appeal and permits a further month where sufficient cause is shown, creating an aggregate 120-day period. The notes state that, despite filing four days beyond that period, condonation was considered expedient because the assessment order affected valuable rights of the assessee. The appellate dismissal was set aside and the appeal was restored for adjudication on merits. Case-Laws GST Fri, 31 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796629