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

[KASTURI SETHI]

GST Tribunal has vast powers to condone the delay provided that there must be solid reason with documentary evidence.

Recently Hon'ble Supreme Court has held that while considering  application for condonation of delay, emphasis should be on 'cause' of delay and not on the 'length' of delay.

AI Summary

Condonation of delay: focus on cause over length permits admission of late GST appeals when supported by documentary evidence. Condonation of delay in GST appeals turns on demonstrating a solid cause with documentary evidence; the GST adjudicatory forum has broad discretion to condone delay. Judicial guidance directs focus on the cause of delay rather than its length, so applicants must submit cogent explanations and supporting documents when seeking extension of time to file an appeal.