Appellate Authority cannot Condone Delay beyond 4 Months u/s 107 of CGST Act: Jammu & Kashmir HC

The Jammu & Kashmir High Court ruled that the appellate authority under Section 107 of the CGST Act cannot condone a delay in filing appeals beyond four months. The court emphasized that the statutory timeline is mandatory and must be strictly adhered to, leaving no room for judicial discretion in extending the deadline. This ruling highlights the importance of timely compliance with procedural requirements in tax appeals and serves as a cautionary note for taxpayers to ensure prompt action when challenging tax assessments.