https://www.taxtmi.com/caselaws?id=445877 The HC allowed a writ petition challenging rejection of an appeal filed with 112 days delay beyond the statutory period. The appellate authority had rejected the appeal as it exceeded the one-month condonable delay period under Section 107. The petitioner cited medical grounds and lack of knowledge about service of adjudication order on their accountant. The HC found sufficient cause for delay, set aside the rejection order, and condoned the 112-day delay subject to depositing 20% of disputed tax and paying Rs.10,000 costs. The appellate authority was directed to admit and dispose of the appeal expeditiously. en-us Tue, 04 Jul 2023 00:00:00 +0530 Tue, 22 Apr 2025 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445877 The HC allowed a writ petition challenging rejection of an appeal filed with 112 days delay beyond the statutory period. The appellate authority had rejected the appeal as it exceeded the one-month condonable delay period under Section 107. The petitioner cited medical grounds and lack of knowledge about service of adjudication order on their accountant. The HC found sufficient cause for delay, set aside the rejection order, and condoned the 112-day delay subject to depositing 20% of disputed tax and paying Rs.10,000 costs. The appellate authority was directed to admit and dispose of the appeal expeditiously. Case-Laws GST Tue, 04 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445877