https://www.taxtmi.com/article/detailed?id=17557 Departmental appeals under Section 107(2) must be filed within six months from legally effective communication of the challenged order. Later audit findings, delayed internal review, authorisation by the Commissioner, or movement of files between departmental branches cannot restart or extend limitation. Section 107(4) permits condonation only within one further month upon sufficient cause and does not authorise admission beyond that outer limit. Recovery proceedings for an erroneous refund are separate and cannot be used to extend the appellate deadline. en-us Mon, 12 Oct 2026 04:19:06 +0530 Mon, 12 Oct 2026 04:19:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17557 Departmental appeals under Section 107(2) must be filed within six months from legally effective communication of the challenged order. Later audit findings, delayed internal review, authorisation by the Commissioner, or movement of files between departmental branches cannot restart or extend limitation. Section 107(4) permits condonation only within one further month upon sufficient cause and does not authorise admission beyond that outer limit. Recovery proceedings for an erroneous refund are separate and cannot be used to extend the appellate deadline. Articles Goods and Services Tax - GST Mon, 12 Oct 2026 04:19:06 +0530 https://www.taxtmi.com/article/detailed?id=17557