https://www.taxtmi.com/article/detailed?id=11729 Sufficient cause is to be evaluated by reference to whether a taxpayer was prevented from complying with the mandatory pre-deposit requirement under the CGST appeal procedure; an enforcement attachment of bank accounts and blockage of input tax credits that disables mobilisation of funds is a relevant ground to condone a short delay in filing, and appellate authorities must consider that factual matrix rather than focus on length of delay alone. en-us Mon, 14 Aug 2023 16:49:37 +0530 Mon, 14 Aug 2023 16:49:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=11729 Sufficient cause is to be evaluated by reference to whether a taxpayer was prevented from complying with the mandatory pre-deposit requirement under the CGST appeal procedure; an enforcement attachment of bank accounts and blockage of input tax credits that disables mobilisation of funds is a relevant ground to condone a short delay in filing, and appellate authorities must consider that factual matrix rather than focus on length of delay alone. Articles Goods and Services Tax - GST Mon, 14 Aug 2023 16:49:37 +0530 https://www.taxtmi.com/article/detailed?id=11729