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Informative

Jharkhand HC refuses to Condone 17 Months in Filing Appeal u/s 107 of CGST Act

Update / Judgement Date

20 Apr 2025

Source

Taxscan

Author

Team — WCP Legal Desk

Reading Time

1 min read

Appeal Against OrderGST

The Jharkhand High Court refused to condone a delay of 17 months in filing an appeal under Section 107 of the CGST Act. Section 107 prescribes the time limit for filing GST appeals. The court's decision indicates a strict adherence to the statutory timelines and a lack of sufficient cause shown by the appellant to justify the significant delay in approaching the appellate authority.