https://www.taxtmi.com/article/detailed?id=17735 GST appeal limitation under Section 107 of the Central Goods and Services Tax Act, 2017 is measured in calendar months from communication of the adjudication order, not by substituting a fixed number of days for each month. An aggrieved person ordinarily has three months to appeal. The Appellate Authority may permit filing within a further month if satisfied that sufficient cause prevented filing within the applicable ordinary period. The additional month is not an automatic extension: an appellant filing after the ordinary period must explain the delay, and condonation depends on the authority's satisfaction. en-us Thu, 12 Nov 2026 08:43:24 +0530 Thu, 12 Nov 2026 09:44:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17735 GST appeal limitation under Section 107 of the Central Goods and Services Tax Act, 2017 is measured in calendar months from communication of the adjudication order, not by substituting a fixed number of days for each month. An aggrieved person ordinarily has three months to appeal. The Appellate Authority may permit filing within a further month if satisfied that sufficient cause prevented filing within the applicable ordinary period. The additional month is not an automatic extension: an appellant filing after the ordinary period must explain the delay, and condonation depends on the authority's satisfaction. Articles Goods and Services Tax - GST Thu, 12 Nov 2026 08:43:24 +0530 https://www.taxtmi.com/article/detailed?id=17735