{"id":74846,"date":"2026-01-22T11:22:22","date_gmt":"2026-01-22T05:52:22","guid":{"rendered":""},"modified":"2026-01-22T11:22:22","modified_gmt":"2026-01-22T05:52:22","slug":"condonation-of-delay-in-filing-statutory-appeals-limited-to-statutory-90-plus-30-day-window-no-further-writ-extension-allowed","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74846","title":{"rendered":"Condonation of delay in filing statutory appeals limited to statutory 90-plus-30 day window; no further writ extension allowed"},"content":{"rendered":"<p>Condonation of delay in filing statutory appeals limited to statutory 90-plus-30 day window; no further writ extension allowed<br \/>Case-Laws<br \/>GST<br \/>Section 107(4) permits a discretionary additional thirty days beyond the primary ninety-day limitation if the appellant shows sufficient cause, and that discretionary period is exhaustive; courts constitutional writ jurisdiction cannot be used to further extend the statutory timeline beyond the total 120 days. Reasons not meeting the sufficient cau<\/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=96268\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Condonation of delay in filing statutory appeals limited to statutory 90-plus-30 day window; no further writ extension allowedCase-LawsGSTSection 107(4) permits a discretionary additional thirty days beyond the primary ninety-day limitation if the appella<\/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-74846","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74846","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=74846"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74846\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74846"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74846"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74846"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}