Delay Of 17 Months In Filing Appeal Not Condonable U/S 107 Of CGST Act: Jharkhand High Court Dismisses Plea Challenging Cancellation Of Registration

The Jharkhand High Court held that a 17-month delay in filing a GST appeal is not condonable under Section 107 of the CGST Act. The court strictly interpreted the statutory timelines prescribed for filing appeals under the GST law and found no sufficient cause to justify the significant delay. This ruling emphasizes the importance of adhering to the prescribed time limits for filing appeals in tax matters and signals a strict approach by the judiciary towards condoning delays unless there are compelling and justifiable reasons within the statutory framework. Taxpayers are thus advised to be diligent in filing their appeals within the stipulated period.