Section 107 of GST- 4 Months may be 121 or 122 days – HC

Shri Ram Ply Product Vs Addl. Commissioner (Allahabad High Court) Section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017 provides that an appeal, against any decision or order passed under this Act or the State Goods and Services Tax Act by the adjudicating authority, may be filed before appellate authority within the prescribed period of three months from the date on which the said order is communicated to the person concerned. Sub-Section (4) of Section 107 of the Act, 2017 provides that the appellate authority may, if it is satisfied that the appeal was prevented by sufficient ca...