https://www.taxtmi.com/caselaws?id=431736 Gujarat HC held that appellate authority has power to condone delay in GST appeals beyond prescribed three or six month periods with additional one month extension. In case involving 5 months 22 days delay, court considered petitioner's knowledge date as 6.9.2022 when bank attachment occurred, rather than original assessment order date of 15.7.2021. Court emphasized pandemic period should be considered for condonation of delay and that proper officer must adhere to natural justice principles. Petition was allowed, recognizing delay deserved condonation based on actual knowledge date rather than original order date. en-us Thu, 01 Dec 2022 00:00:00 +0530 Fri, 11 Apr 2025 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431736 Gujarat HC held that appellate authority has power to condone delay in GST appeals beyond prescribed three or six month periods with additional one month extension. In case involving 5 months 22 days delay, court considered petitioner's knowledge date as 6.9.2022 when bank attachment occurred, rather than original assessment order date of 15.7.2021. Court emphasized pandemic period should be considered for condonation of delay and that proper officer must adhere to natural justice principles. Petition was allowed, recognizing delay deserved condonation based on actual knowledge date rather than original order date. Case-Laws GST Thu, 01 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431736