https://www.taxtmi.com/article/detailed?id=17368 Section 107 provides three months from communication of an order for filing a GST appeal and permits condonation for sufficient cause only within a further one-month period. A communication date declared by an appellant in Form GST APL-01 may constitute deemed communication and commence limitation from that date. The restrictive view treats this as a statutory outer limit that excludes further extension under the Limitation Act, although a contrary judicial view permits wider condonation in appropriate cases. Taxpayers should monitor portal-uploaded orders and accurately state communication dates in appeal memoranda. en-us Wed, 09 Sep 2026 08:20:53 +0530 Wed, 09 Sep 2026 08:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17368 Section 107 provides three months from communication of an order for filing a GST appeal and permits condonation for sufficient cause only within a further one-month period. A communication date declared by an appellant in Form GST APL-01 may constitute deemed communication and commence limitation from that date. The restrictive view treats this as a statutory outer limit that excludes further extension under the Limitation Act, although a contrary judicial view permits wider condonation in appropriate cases. Taxpayers should monitor portal-uploaded orders and accurately state communication dates in appeal memoranda. Articles Goods and Services Tax - GST Wed, 09 Sep 2026 08:20:53 +0530 https://www.taxtmi.com/article/detailed?id=17368