Radhika Furniture @Radha Devi Vs Commissioner
Date: July 16, 2026
Subject Matter
Section 5 of Limitation Act Not Applicable to GST Appeals Beyond Prescribed Period
Summary
The High Court dismissed the batch of writ petitions, holding that an appeal under Section 107 of the Central/State Goods and Services Tax Act, 2017, cannot be entertained beyond the prescribed period of three months plus a further condonable period…
FULL TEXT OF THE JUDGMENT/ORDER OF UTTARAKHAND HIGH COURT 1. In the present batch of writ petitions, a common question of law arises as to whether an appeal under Section 107 of the Central/ State Goods and Services Tax Act, 2017 (for short “the CGST/ SGST Act”) can be entertained beyond the prescribed period of three months and the further condonable period of one month by invoking Section 5 of t…