Appellate Authority has no power to condone delay in filing appeal beyond the outer limit prescribed under Section 107(4) of the CGST Act

Last updated: 03 September 2026

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The Orissa High Court ruled that the Appellate Authority cannot condone delays in filing appeals beyond the maximum four-month period stipulated in Section 107(4) of the CGST Act. This decision stems from a case where the taxpayer declared in their appeal form that they received the order on the same day it was passed, thereby triggering the limitation period. The court emphasised that such a declaration constitutes deemed communication, and the Appellate Authority loses jurisdiction to condone further delays once this outer limit is breached.

Court :
Orissa High Court

Brief :
The Hon’ble Orissa High Court in M/s. Sri Balaji Metallics Private Limited v. Commissioner of CT & GST, Cuttack and Others [W.P.(C) No. 7208 of 2025 dated March 12, 2026] dismissed the writ petition filed against the rejection of a time-barred appeal, thereby holding that where the Assessee itself declared in Form GST APL-01 that the Order-in-Original was communicated to it on the very date of its passing, such declaration constitutes deemed communication of the order triggering the period of limitation under Section 107(1) of the Central Goods and Services Tax Act, 2017 ( “the CGST Act” ), and once the appeal is filed beyond the maximum condonable period prescribed under Section 107(4) of the CGST Act, the Appellate Authority is denuded of jurisdiction to condone any further delay.

Citation :
W.P.(C) No. 7208 of 2025 dated March 12, 2026

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Attached File : 671907_6109_22_sri_balaji_metallics_private_ltd_sundergarh.pdf

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Judgement posted by

Bimal Jain

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FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

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