Allahabad High Court clarifies "four months" in landmark judgement.

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Allahabad High Court's Landmark Judgement Justice takes time, but how much exactly? ⌛ The court clears the air, clarifying 'four months' doesn't always mean '120 days'. The appeal process shouldn't be a race against time, but a deep dive into the merits of the case! 🕵️‍♀️⚖️📅

• Case pertains to Section 107 of GST Laws, regarding delay in filing appeal. 📜 • The appellate authority dismissed the appeal as it was filed beyond the stipulated period of four months. ⏳ • The court clarified that the period is four months, not necessarily 120 days. 📅

• The appeal in this case was filed on the 121st day, which still fell within the four-month window. ✔️ • The court highlighted that the appellate authority should have focused on the merits of the appeal rather than the filing timeline. 🧐

• The appeal has been reinstated, with the appellate authority directed to decide based on its merits. 🔄 • The writ petition has been allowed, reversing the previous dismissal. 🎉

Title: Sri Ram Ply Product vs Additional Commissioner Grade-2, Appeal, State Tax Sitapur Court: Allahabad High Court Citation: Writ Tax No. 96 of 2023 Dated: 21-Apr-2023 #GSTInsightsByARR #GSTWisdomByARR

Plain reading of S.107 indicates that the period is four months, not necessarily 120 days, as the actual number of days can vary (121/122) depending on the specific dates within those months In this case, the appeal was filed on the 121st day, which fell within the 4-month window