2025 (3) TMI 541

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....irst Appellate Authority on the ground that it was barred by limitation under the provisions of Section 107 of the Central Goods and Services Tax/State Goods and Services Tax Acts, 2017 (CGST/SGST Acts). 2. The learned counsel appearing for the petitioner submits that Ext.P1 order was served on the petitioner on 06-07-2023. It is submitted that under Section 107 of the CGST/SGST Acts, a period of three months is available for filing an appeal, and an appeal can be presented within a further period of one month along with an application for condonation of delay. It is submitted that the appeal which resulted in Ext.P3 order of the First Appellate Authority was presented on 06-11-2023. It is submitted that the First Appellate Authority pro....

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....s to the actual period of a calendar month. If the month is April, June, September or November, the period of the month will be thirty days. If the month is January, March, May, July, August, October or December, the period of the month will be thirty one days. If the month is February, the period will be twenty-nine days or twenty eight days depending upon whether it is a leap year or not. 15. Sub-section (3) of Section 34 of the Act and the proviso thereto significantly, do not express the periods of time mentioned therein in the same units. Sub-section (3) uses the words "three months" while prescribing the period of limitation and the proviso uses the words "thirty days" while referring to the outside limit of condonable delay.....