https://www.taxtmi.com/caselaws?id=797500 Section 107 of the Central Goods and Services Tax Act, 2017 requires an appeal to be filed within three months of communication of the adjudication order, with condonation available only for a further one month upon sufficient cause. The Appellate Authority has no jurisdiction to condone delay beyond that expressly limited period. Consequently, an appeal filed approximately two years after the original order cannot be entertained, particularly where the delay is not properly explained, and dismissal as time-barred stands upheld. en-us Wed, 12 Aug 2026 00:00:00 +0530 Sat, 22 Aug 2026 10:33:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797500 Section 107 of the Central Goods and Services Tax Act, 2017 requires an appeal to be filed within three months of communication of the adjudication order, with condonation available only for a further one month upon sufficient cause. The Appellate Authority has no jurisdiction to condone delay beyond that expressly limited period. Consequently, an appeal filed approximately two years after the original order cannot be entertained, particularly where the delay is not properly explained, and dismissal as time-barred stands upheld. Case-Laws GST Wed, 12 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797500