Delay cannot be condoned in an appeal u/s 107 of CGST Act: Delhi HC Dismisses Review Petition

The Delhi High Court dismissed a GST appeal review petition, reaffirming that delays in Section 107 appeals cannot be condoned beyond the statutory limit. The court maintained a strict interpretation of the timelines for filing appeals under Section 107 of the Central Goods and Services Tax Act, emphasizing the importance of adhering to statutory discipline in GST dispute resolution timelines. This signals a tough stance against seeking condonation of delays for appeals filed beyond the prescribed period.