https://www.taxtmi.com/caselaws?id=800762 Under the CGST Act, a Commissioner-authorised appeal against a refund-sanction order must be filed within six months of communication, with condonation limited to one additional month. For internal departmental purposes, communication occurs when the refund order is issued; delay in transmitting it to the reviewing authority does not defer limitation. Portal-based service, online review procedures and post-audit timelines support a definite filing period. Separate recovery proceedings for an erroneous refund do not extend the appeal limitation, so delay beyond the condonable period precludes appellate reversal of the refund. en-us Wed, 16 Sep 2026 00:00:00 +0530 Sat, 10 Oct 2026 12:01:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800762 Under the CGST Act, a Commissioner-authorised appeal against a refund-sanction order must be filed within six months of communication, with condonation limited to one additional month. For internal departmental purposes, communication occurs when the refund order is issued; delay in transmitting it to the reviewing authority does not defer limitation. Portal-based service, online review procedures and post-audit timelines support a definite filing period. Separate recovery proceedings for an erroneous refund do not extend the appeal limitation, so delay beyond the condonable period precludes appellate reversal of the refund. Case-Laws GST Wed, 16 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800762