https://www.taxtmi.com/article/detailed?id=12074 Recommendation of the 52nd GST Council extending the permissible time for filing appeals is a relevant factor revenue authorities may consider when adjudicating applications for condonation of delay under Section 107; appellants may file appeals with an accompanying condonation application explaining the circumstances preventing timely filing, and the authority should weigh those facts and natural justice concerns in deciding whether to admit the delayed appeal. en-us Tue, 28 Nov 2023 16:11:28 +0530 Tue, 28 Nov 2023 16:11:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12074 Recommendation of the 52nd GST Council extending the permissible time for filing appeals is a relevant factor revenue authorities may consider when adjudicating applications for condonation of delay under Section 107; appellants may file appeals with an accompanying condonation application explaining the circumstances preventing timely filing, and the authority should weigh those facts and natural justice concerns in deciding whether to admit the delayed appeal. Articles Goods and Services Tax - GST Tue, 28 Nov 2023 16:11:28 +0530 https://www.taxtmi.com/article/detailed?id=12074