{"id":72109,"date":"2025-07-23T08:29:45","date_gmt":"2025-07-23T02:59:45","guid":{"rendered":""},"modified":"2025-07-23T08:29:45","modified_gmt":"2025-07-23T02:59:45","slug":"appeal-dismissed-for-being-three-years-late-limitation-period-strictly-capped-at-30-days-under-relevant-rules","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=72109","title":{"rendered":"Appeal dismissed for being three years late; limitation period strictly capped at 30 days under relevant rules"},"content":{"rendered":"<p>Appeal dismissed for being three years late; limitation period strictly capped at 30 days under relevant rules<br \/>Case-Laws<br \/>GST<br \/>The HC upheld the dismissal of the appeal filed three years and twenty days beyond the prescribed limitation period, affirming that the appellate authority&#39;s power to condone delay is strictly limited to thirty days. The court relied on established precedents interpreting analogous statutory provisions, emphasizing that no residual discretion exists to extend limi<\/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=90819\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Appeal dismissed for being three years late; limitation period strictly capped at 30 days under relevant rulesCase-LawsGSTThe HC upheld the dismissal of the appeal filed three years and twenty days beyond the prescribed limitation period, affirming that t<\/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-72109","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72109","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=72109"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/72109\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=72109"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=72109"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=72109"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}