Delay in Condonation of delay & procedure to file it

[M KARUPPIAH]

Delay in filing Appeal against AA.Time limit for filing appeal is barred.Condonation of delay is for 1 month as per provions.That too barred.Is there any ways to file condonation of delay & to whom it would be filed?And its procedure

AI Summary

GST Tribunal Can Condon Delay in Appeals with Valid Reasons; Supreme Court Stresses Reason Over Duration. A query was raised regarding the procedure for filing a condonation of delay in appealing a Goods and Services Tax (GST) decision, as the time limit for filing the appeal had expired, including the one-month extension. The response indicated that the GST Tribunal has significant authority to condone delays if there is a substantial reason supported by documentary evidence. It was noted that the Supreme Court has recently emphasized that the focus should be on the reason for the delay rather than its duration when considering such applications.