{"id":71102,"date":"2025-03-11T08:33:24","date_gmt":"2025-03-11T03:03:24","guid":{"rendered":""},"modified":"2025-03-11T08:33:24","modified_gmt":"2025-03-11T03:03:24","slug":"appeal-under-gst-section-107-deemed-timely-based-on-three-month-limitation-period-calculation-method","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71102","title":{"rendered":"Appeal Under GST Section 107 Deemed Timely Based on Three-Month Limitation Period Calculation Method"},"content":{"rendered":"<p>Appeal Under GST Section 107 Deemed Timely Based on Three-Month Limitation Period Calculation Method<br \/>Case-Laws<br \/>GST<br \/>The HC allowed the petition challenging the rejection of an appeal against Ext.P1 order under Section 107 of CGST\/SGST Acts, 2017. The respondent had dismissed the appeal as time-barred, but the Court relied on Supreme Court precedent in Himachal Techno Engineers, which established that a three-month limitation period expires in the third month on the date corresponding to <\/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=86427\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Appeal Under GST Section 107 Deemed Timely Based on Three-Month Limitation Period Calculation MethodCase-LawsGSTThe HC allowed the petition challenging the rejection of an appeal against Ext.P1 order under Section 107 of CGST\/SGST Acts, 2017. The responde<\/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-71102","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71102","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=71102"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71102\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71102"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71102"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71102"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}