https://www.taxtmi.com/article/detailed?id=11159 Condonation of delay in filing an appeal was permitted where an assessee sought to challenge an order raising demand for un-reversed input tax credit; Section 107's provision allowing admission of delayed appeals on showing of sufficient cause governed the legal mechanism, and the appeal was to be decided on merits after providing opportunity of hearing while coercive recovery was restrained to allow operation of the bank account. en-us Wed, 01 Mar 2023 11:36:26 +0530 Wed, 01 Mar 2023 11:36:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11159 Condonation of delay in filing an appeal was permitted where an assessee sought to challenge an order raising demand for un-reversed input tax credit; Section 107's provision allowing admission of delayed appeals on showing of sufficient cause governed the legal mechanism, and the appeal was to be decided on merits after providing opportunity of hearing while coercive recovery was restrained to allow operation of the bank account. Articles Goods and Services Tax - GST Wed, 01 Mar 2023 11:36:26 +0530 https://www.taxtmi.com/article/detailed?id=11159