https://www.taxtmi.com/caselaws?id=367680 A 12-day delay in filing the appeal was condoned because the court accepted that the lapse arose during the transition from the old system to GST and was neither wilful nor deliberate. The court held that parties adjusting to a change in governmental process deserve reasonable latitude where the explanation is bona fide, and it exercised discretion in the interest of justice to regularise the appeal. Condonation was granted subject to payment of costs to the respondent as a fairness and deterrence measure. en-us Wed, 31 Jan 2018 00:00:00 +0530 Tue, 10 Jun 2025 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367680 A 12-day delay in filing the appeal was condoned because the court accepted that the lapse arose during the transition from the old system to GST and was neither wilful nor deliberate. The court held that parties adjusting to a change in governmental process deserve reasonable latitude where the explanation is bona fide, and it exercised discretion in the interest of justice to regularise the appeal. Condonation was granted subject to payment of costs to the respondent as a fairness and deterrence measure. Case-Laws GST Wed, 31 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367680