GST appeals beyond Section 107 limitation cannot be condoned by limitation Act.

This judgment highlights the importance of adhering strictly to the statutory time limit for filing GST appeals under Section 107 of the CGST Act. Practically, taxpayers should:

• Monitor the GST portal and maintain records of the order communication date to avoid missing the appeal deadline.
• File GST appeals within 3 months; delay can be condoned for a further 1 month on sufficient cause.