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    <title>Rejection of appeal due to delay of one day is such a hyper technical and pedantic view</title>
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    <description>The High Court held that rejecting an appeal solely for a one-day delay is hyper-technical and that the authority vested to condone delay must be exercised; the one-day delay was condoned because loss of GST registration would affect the assessee&#039;s right to livelihood, the impugned order was set aside, and the appeal was remitted to be decided on its merits.</description>
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      <description>The High Court held that rejecting an appeal solely for a one-day delay is hyper-technical and that the authority vested to condone delay must be exercised; the one-day delay was condoned because loss of GST registration would affect the assessee&#039;s right to livelihood, the impugned order was set aside, and the appeal was remitted to be decided on its merits.</description>
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