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No. In a reported ruling, the Hyderabad Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) said a GST First Appellate Authority (FAA) cannot condone an appeal delay beyond the limit in Section 107(4) of the CGST Act: the ordinary three-month filing period plus a further month, available only when sufficient cause is shown. The Department’s appeals in the case were ultimately disposed of as infructuous and not maintainable after it had acted on the FAA’s orders and restored registrations, so the decision should not be described as a straightforward merits victory for either side.
What Section 107 allows
Section 107(1) of the CGST Act ordinarily gives an aggrieved person three months from communication of the decision or order to appeal to the prescribed Appellate Authority. Section 107(4) allows that authority, if satisfied that sufficient cause prevented filing within the ordinary period, to permit presentation during a further period of one month. The additional month is discretionary, not automatic; together, the provisions establish a four-month statutory outer limit for the FAA’s power to admit a delayed appeal. The GST Council’s official meeting material explains that sufficient cause does not authorize condonation beyond that further month: GST Council meeting material.
The clock is tied to communication of the appealable order, not simply the date printed on it. How that date is established, how the filing period is computed, and whether any legally applicable exclusions affect the calculation depend on the individual record and controlling law.
What the Hyderabad GSTAT ruling decided
In Mandalaneni Srinivasarao v. M/s S C Hanmanthu Electrical and Civil Works, reported as 2026 TAXSCAN (GSTAT) 198, Case No. APL/215/HYD/2026, the Hyderabad Bench held on 18 September 2026 that the FAA could not assume power to condone delay beyond the Section 107(4) maximum. Taxscan identifies the Bench as A P Ravi, Member (Judicial), and Duvvuri Krishna Srinivas, Member (Technical): Taxscan case report.
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As quoted in the report, the Bench said: “The Authority could not confer upon itself a power which the statute had deliberately withheld.” It continued that a statutory limit could not be bypassed indirectly through equitable considerations or reliance on orders made in the exercise of constitutional jurisdiction. The point is about the statutory FAA’s jurisdiction under Section 107(4), not a blanket statement that a High Court can never consider a matter through a distinct constitutional route.
Why the result was not a simple win for either party
Taxscan reports that the Department’s appeals were disposed of as infructuous and not maintainable because the Department had already acted on the FAA’s orders and restored registrations. The report does not establish the full chronology of communication, appeal filing, or restoration, and it does not support describing GSTAT as having set aside the FAA’s relief. The ruling’s reported statutory-limit holding and the reported disposition of the Department’s appeals are separate points.
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Three months, the extra month, and the outer limit
| When the appeal is filed | What Section 107 provides | Practical issue |
|---|---|---|
| Within three months of communication | Ordinary period under Section 107(1). | Establish the communication date and calculate the deadline against the relevant record and applicable law. |
| After three months but within the further one month | The FAA may allow presentation under Section 107(4) if satisfied that sufficient cause prevented timely filing. | Explain and support the cause of delay; the further month is not an automatic extension. |
| After the further one month has also expired | The reported GSTAT ruling says the FAA cannot condone the delay beyond the statutory limit. | Do not assume that sufficient cause alone expands the FAA’s statutory jurisdiction. Any separate High Court route raises distinct questions. |
How to assess a late GST appeal
- Identify the relevant order and communication date. Section 107(1) measures the ordinary period from communication. Preserve the notice, portal record, delivery evidence, or other material that establishes when communication occurred.
- Calculate both statutory periods. Determine the three-month ordinary deadline and the end of the further one-month period, taking account of any legally applicable rules on computation or exclusions.
- If filing within the further month, document sufficient cause. Set out why the appeal could not be presented during the ordinary period and provide supporting records. The FAA’s discretion within that extra month depends on sufficient cause.
- If the further month has expired, distinguish the forum and legal route. The GSTAT ruling addresses the statutory FAA’s authority. Whether a High Court proceeding is available, and on what basis, depends on the applicable precedent, jurisdiction, and procedural posture.
How this ruling fits with High Court proceedings
Questions about Section 5 of the Limitation Act and constitutional writ jurisdiction should not be conflated with GSTAT’s holding about the statutory FAA. A June 2026 judgment extract states the conventional position that Section 107 allows three months plus one month and that the statutory authority cannot condone beyond four months. A January 2026 Rajasthan High Court decision is reported as rejecting a Section 5 extension for the statutory GST authority. Other High Court proceedings have considered distinct routes or different statutory interpretations; the applicable High Court and precise procedural posture matter. See the June 2026 judgment extract, Rajasthan High Court report, and Delhi High Court report.
The Delhi report concerns a two-day delay within the additional one-month window and the court’s willingness to condone it in the circumstances. It illustrates the distinction between missing the initial three-month period and exceeding the full statutory outer limit: sufficient cause can remain relevant within the extra month.
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