No. In a reported 18 September 2026 ruling, the Hyderabad Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) said a statutory First Appellate Authority (FAA) cannot condone a Section 107 appeal delay beyond the ordinary three-month period and the further one month permitted for sufficient cause. The ruling does not mean that every appeal filed after three months is barred: the additional month is available where sufficient cause is shown. The case’s reported final disposition was also procedural, not a straightforward merits victory for either side.
What Section 107 allows
Under Section 107(1) of the CGST Act, a person aggrieved by a decision or order may appeal to the prescribed Appellate Authority within three months from the date the decision or order is communicated. Section 107(4) allows that authority, if satisfied that sufficient cause prevented timely filing, to permit presentation within a further one month. The GST Council’s official meeting material describes the limit as three months plus one month: GST Council meeting material on Section 107.
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- Within three months of communication: the ordinary appeal period.
- During the following month: the FAA may admit the appeal if sufficient cause for the delay is established.
- Beyond the additional month: the reported GSTAT ruling says the FAA has no power under Section 107(4) to condone the delay.
The extra month is not automatic, and the four-month description is a shorthand for the statutory periods, not a substitute for calculating a particular deadline. The relevant trigger is communication of the order, not simply the date printed on it. Date computation and any legally applicable exclusions must be checked against the individual record and controlling law.
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In Mandalaneni Srinivasarao v. M/s S C Hanmanthu Electrical and Civil Works, 2026 TAXSCAN (GSTAT) 198, Case No. APL/215/HYD/2026, the Hyderabad Bench ruled on 18 September 2026 that the FAA could not assume it had power to condone delay beyond Section 107(4)’s maximum. Taxscan identifies the coram as A P Ravi, Member (Judicial), and Duvvuri Krishna Srinivas, Member (Technical): Taxscan case report.
According to the report, the FAA had relied on judgments to conclude that it could condone delay beyond the statutory maximum. GSTAT rejected that view. The Bench’s statement, as quoted by Taxscan, was: “The Authority could not confer upon itself a power which the statute had deliberately withheld.” It added that a statutory limit cannot be circumvented by invoking equitable considerations or relying on orders made in the exercise of constitutional jurisdiction: Taxscan report quoting the GSTAT ruling.
Why this was not a simple win for either side
The report says GSTAT found the FAA had exceeded its Section 107(4) authority, but disposed of the Department’s appeals as infructuous and not maintainable. The Department had already acted on the FAA’s orders and restored registrations. The reported outcome therefore should not be described as GSTAT setting aside the FAA’s relief or as a conventional merits victory for the Department. The report does not establish the full chronology of communication, appeal filing, or restoration.
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Three months is not the same as the outer limit
An appeal filed after the initial three months is not necessarily outside the FAA’s power. Section 107(4) expressly provides a further month, subject to sufficient cause. A July 2025 Delhi High Court report, for example, concerns a two-day delay within that additional one-month window and the court’s willingness to condone it in the circumstances: Delhi High Court report on a two-day delay. That situation is distinct from a request to extend time beyond the full statutory limit.
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How this differs from a High Court challenge
The GSTAT holding concerns the jurisdiction of the statutory FAA. It should not be treated as resolving every argument about Section 5 of the Limitation Act or the scope of a High Court’s constitutional writ jurisdiction. The available reports describe differing approaches in High Court litigation, including a June 2026 judgment extract stating the conventional three-month-plus-one-month limit and a January 2026 Rajasthan High Court decision reported as rejecting a Section 5 extension for the statutory authority. Other proceedings have considered distinct routes or interpretations: June 2026 judgment extract; Rajasthan High Court report.
Those issues depend on the court, controlling precedent, and procedural posture. A writ petition is not simply another application asking the FAA to exercise Section 107(4) discretion beyond its statutory limit; whether a separate court remedy is available requires advice based on the relevant record and law.
Quick Recap
What to check if your appeal is late
- Find the communication date. Identify when the appealable decision or order was communicated and retain evidence of that date.
- Calculate both statutory periods. Work out the ordinary three-month deadline and the end of the further one-month period, checking applicable rules on computation and exclusions.
- Identify where the delay falls. If filing is within the further month, prepare evidence explaining the sufficient cause for not filing within the ordinary period. If it is beyond that month, the reported GSTAT ruling says the FAA cannot condone it under Section 107(4).
- Check the route and binding precedent. If considering a distinct High Court remedy, assess the applicable jurisdiction and procedural circumstances with a qualified tax professional or lawyer; do not assume it changes the FAA’s statutory power.
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