GST Appeal Filed After 7 Months Dismissed: Section 107(4) Limits Delay Condonation to 30 Days Only

HC affirmed dismissal of GST appeal filed after 7-month delay. Section 107(4) of GST Act explicitly limits appellate authority's power to condone delay to 30 days only. The Act being a complete code, provisions of Limitation Act Section 5 are inapplicable. Petitioner failed to demonstrate any legal basis for condonation beyond the statutory 30-day period. Since appeal exceeded permissible delay by over 3 months and appellate authority lacked jurisdiction to condone extended delays, dismissal of appeal on grounds of limitation was legally sound. Petition challenging the dismissal rejected. .....

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