{"id":71955,"date":"2025-07-05T08:47:39","date_gmt":"2025-07-05T03:17:39","guid":{"rendered":""},"modified":"2025-07-05T08:47:39","modified_gmt":"2025-07-05T03:17:39","slug":"gst-appeal-delay-can-be-condoned-under-section-5-of-limitation-act-when-sufficient-cause-shown","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=71955","title":{"rendered":"GST appeal delay can be condoned under Section 5 of Limitation Act when sufficient cause shown"},"content":{"rendered":"<p>GST appeal delay can be condoned under Section 5 of Limitation Act when sufficient cause shown<br \/>Case-Laws<br \/>GST<br \/>The HC set aside the appellate authority&#39;s order dismissing a GST appeal filed beyond the prescribed four-month limitation period under Section 107(4) of CGST Act, 2017. The Court held that Section 5 of the Limitation Act, 1963 applies for condonation of delay in GST appeals, as it has not been expressly or impliedly excluded by Section 107 of the CGST Act. Following established <\/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=90168\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST appeal delay can be condoned under Section 5 of Limitation Act when sufficient cause shownCase-LawsGSTThe HC set aside the appellate authority&#8217;s order dismissing a GST appeal filed beyond the prescribed four-month limitation period under Section 107(4<\/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-71955","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71955","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=71955"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/71955\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=71955"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=71955"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=71955"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}