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Appeal Beyond 4 Months Not Condonable by GST Appellate Authority; Rajasthan HC Clarifies S. 107 Limitation

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By Mariya Paliwala
Rajasthan hc

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The Rajasthan High Court has held that Section 107 of the CGST Act prescribes a strict limitation scheme under which an appeal must be filed within three months, with a maximum condonable delay of only one additional month by the appellate authority. The Court clarified that this outer limit is jurisdictional and binding on statutory…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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