GST appeal limitation runs in calendar months, not a fixed day count, when calculating statutory deadlines.
Case-Laws
GST
GST appeal limitation under Sections 107(1) and 107(4) of the CGST Act is computed in calendar months, not as a fixed aggregate of 120 days. The initial three-month period and the further one-month period retain their calendar-month character; the latter is not prescribed as 30 days. Mechanically treating four months as 120 days can therefore wrongly classify a timely appeal as delayed.
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