High Court Judgement
  1. Home
  2. High Court Judgement

SGST High Court Cases

GST - Computation of period of limitation for filing appeal under Section 107 of the CGST Act, 2017, Interpretation of term “month” under Section 107(4) of the CGST Act - Appellate Authority rejected the appeal on the ground that it was filed beyond the statutory time limit of three months plus one month condonable period, observing that there was a delay of thirty-one days which was beyond the power of the Appellate Authority to condone - Whether the appeal was filed within the condonable period, in accordance with the General Clauses Act, 1897 and the Limitation Act, 1963 – HELD - The word "month" means a calendar month reckoned according to the British calendar. Further, the first day on which the order is communicated must be excluded in accordance with Section 9 of the General Clauses Act, 1897 - The period of limitation for filing an appeal under Section 107(1) of the CGST Act commences from the day following receipt of the order. Therefore, when an adjudication order is communicated on 15th October, 2025, the limitation period commences from 16th October, 2025 and expires on 15th January, 2026, being three calendar months. The condonable period of one month extends the outer limit to 15th February, 2026. Since the appeal was filed on 13th February, 2026, there is a delay of only twenty-nine days, which falls within the condonable period of one month - The petitioner was deprived of a fair and reasonable opportunity of consideration as the reply explaining the reasons for delay. Non-consideration of the explanation on the record constitutes an error apparent on the face of the record - The order passed by Appellate Authority is set aside and the matter is remitted back to the Appellate Authority consider the reply of the petitioner regarding condonation of delay and, if satisfied, to decide the appeal on merit in accordance with law – The writ petition is disposed of
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Weekly Summary

VIL Video

GST Recent Updates: GSTAT, EWB...
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Security-Code
New Code?

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Security-Code
New Code?

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?