{"id":74925,"date":"2026-02-02T08:20:23","date_gmt":"2026-02-02T02:50:23","guid":{"rendered":""},"modified":"2026-02-02T08:20:23","modified_gmt":"2026-02-02T02:50:23","slug":"limitation-in-statutory-appeals-under-cgst-section-107-4-appellate-one-month-extension-only-writ-challenging-show-cause-rejected","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74925","title":{"rendered":"Limitation in statutory appeals under CGST section 107(4): appellate one-month extension only; writ challenging show-cause rejected."},"content":{"rendered":"<p>Limitation in statutory appeals under CGST section 107(4): appellate one-month extension only; writ challenging show-cause rejected.<br \/>Case-Laws<br \/>GST<br \/>Section 107(4) CGST permits the appellate authority a discretionary additional one-month extension where an appellant is prevented by &#8220;sufficient cause&#8221; from filing within 90 days; that discretion ends with that 30-day window and cannot be expanded under Article 226. The court emphasises taxpayers&#39; duty to monitor the GSTIN portal and rejects<\/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=96542\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Limitation in statutory appeals under CGST section 107(4): appellate one-month extension only; writ challenging show-cause rejected.Case-LawsGSTSection 107(4) CGST permits the appellate authority a discretionary additional one-month extension where an app<\/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-74925","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74925","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=74925"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74925\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74925"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74925"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74925"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}