{"id":70973,"date":"2025-02-19T08:42:05","date_gmt":"2025-02-19T03:12:05","guid":{"rendered":""},"modified":"2025-02-19T08:42:05","modified_gmt":"2025-02-19T03:12:05","slug":"gst-appeal-filed-after-7-months-dismissed-section-107-4-limits-delay-condonation-to-30-days-only","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70973","title":{"rendered":"GST Appeal Filed After 7 Months Dismissed: Section 107(4) Limits Delay Condonation to 30 Days Only"},"content":{"rendered":"<p>GST Appeal Filed After 7 Months Dismissed: Section 107(4) Limits Delay Condonation to 30 Days Only<br \/>Case-Laws<br \/>GST<br \/>HC affirmed dismissal of GST appeal filed after 7-month delay. Section 107(4) of GST Act explicitly limits appellate authority&#39;s power to condone delay to 30 days only. The Act being a complete code, provisions of Limitation Act Section 5 are inapplicable. Petitioner failed to demonstrate any legal basis for condonation beyond the statutory 30-day period. Since appeal exceede<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=85874\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST Appeal Filed After 7 Months Dismissed: Section 107(4) Limits Delay Condonation to 30 Days OnlyCase-LawsGSTHC affirmed dismissal of GST appeal filed after 7-month delay. Section 107(4) of GST Act explicitly limits appellate authority&#8217;s power to condone<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70973","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70973","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70973"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70973\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70973"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70973"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70973"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}