https://www.taxtmi.com/caselaws?id=797326 Section 107 of the GST law prescribes a three-month period for filing an appeal, with a further one-month period permitted for delayed presentation. Although the statutory appeal was filed beyond both periods, the claimed provision of exempt services required factual adjudication. The appeal was restored for adjudication in accordance with law, with all merits contentions remaining open. en-us Mon, 10 Aug 2026 00:00:00 +0530 Thu, 20 Aug 2026 10:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797326 Section 107 of the GST law prescribes a three-month period for filing an appeal, with a further one-month period permitted for delayed presentation. Although the statutory appeal was filed beyond both periods, the claimed provision of exempt services required factual adjudication. The appeal was restored for adjudication in accordance with law, with all merits contentions remaining open. Case-Laws GST Mon, 10 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797326