‘Lame Excuses’: Gujarat High Court Refuses to Condon Delay in GST Appeal Under Sec 107

The Gujarat High Court refused to condone a delay in filing a GST appeal, rejecting claims of the illness of an accountant and closure of business as “lame excuses.”

The Court held that under Section 107 of the CGST Act, the maximum condonable period is 120 days, beyond which neither the appellate authority nor the High Court can grant relief.

Filing the appeal even six days beyond the outer limit was fatal.

Emphasising strict adherence to statutory timelines, the Court dismissed the plea and declined to interfere under writ jurisdiction.