GST Appeal Rejection Set Aside Due to Wrong Limitation Calculation | HC

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  • Last Updated on 25 June, 2026

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Section 107 GST Appeal Limitation

Case Details: Mahesh Value Products (P.) Ltd. vs. Chief Commissioner of CT & GST [2026] 187 taxmann.com 305 (Orissa)

Judiciary and Counsel Details

  • Mruganka Sekhar Saho & Murahari Sri Raman, JJ.
  • Madhab Lal Agarwal, Adv. for the Petitioner. 
  • Sourav Tibrewal, Addl. Standing Counsel for the Respondent.

Facts of the Case

The petitioner challenged the order of the appellate authority, rejecting its appeal, as time-barred. The adjudication order was communicated through the common portal, and the appeal was filed. Pursuant to a show cause notice alleging a delay of 31 days, the petitioner submitted that the appeal was filed within the condonable period contemplated under Section 107 and contended that the limitation period extended. Accordingly, the petitioner assailed the rejection order as based on an erroneous computation of the limitation period. The matter was accordingly placed before the High Court.

High Court Held

The High Court held that the appellate authority had erroneously computed the limitation period prescribed under Section 107 of the CGST Act and Odisha GST Act. The Court held that where a period is prescribed as a calendar month commencing from a particular date, such period expires on the day in the succeeding month immediately preceding the corresponding date from which the period commenced. Applying the Section 107 to the facts of the case, the Court found that the appellate authority had committed an apparent error in concluding that the appeal was filed beyond the statutory outer limit. Accordingly, the impugned order was set aside and the matter was remitted to the appellate authority.

List of Cases Referred to

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Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.

The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:

  • The statutory material is obtained only from the authorized and reliable sources
  • All the latest developments in the judicial and legislative fields are covered
  • Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
  • Every content published by Taxmann is complete, accurate and lucid
  • All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
  • The golden rules of grammar, style and consistency are thoroughly followed
  • Font and size that's easy to read and remain consistent across all imprint and digital publications are applied