https://www.taxtmi.com/article/detailed?id=11209 Section 107 authorizes the Appellate Authority to allow presentation of appeals beyond the three-month period where the appellant was prevented by sufficient cause; the court treated negligible delay as a valid ground for condonation, relied on prior precedents permitting filing after expiry of the statutory timeline, and required the Appellate Authority to admit the memorandum of appeal and decide the matter on merits within a prescribed short period. en-us Thu, 16 Mar 2023 10:38:21 +0530 Thu, 16 Mar 2023 10:38:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11209 Section 107 authorizes the Appellate Authority to allow presentation of appeals beyond the three-month period where the appellant was prevented by sufficient cause; the court treated negligible delay as a valid ground for condonation, relied on prior precedents permitting filing after expiry of the statutory timeline, and required the Appellate Authority to admit the memorandum of appeal and decide the matter on merits within a prescribed short period. Articles Goods and Services Tax - GST Thu, 16 Mar 2023 10:38:21 +0530 https://www.taxtmi.com/article/detailed?id=11209