https://www.taxtmi.com/caselaws?id=448697 HC held that the appellate authority under the WBGST Act, 2017 read with the CGST Act, 2017 has jurisdiction to condone delay in filing an appeal beyond the initial limitation period, up to the statutorily permissible extended period. The impugned order rejecting the appeal solely on the ground that delay beyond four months could not be condoned was found legally infirm and amounted to a failure to exercise jurisdiction. On examining the reasons disclosed in FORM GST APL-01, HC held that sufficient cause was made out and accordingly condoned the delay, restoring the appeal for adjudication on merits. en-us Thu, 04 Jan 2024 00:00:00 +0530 Mon, 15 Dec 2025 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448697 HC held that the appellate authority under the WBGST Act, 2017 read with the CGST Act, 2017 has jurisdiction to condone delay in filing an appeal beyond the initial limitation period, up to the statutorily permissible extended period. The impugned order rejecting the appeal solely on the ground that delay beyond four months could not be condoned was found legally infirm and amounted to a failure to exercise jurisdiction. On examining the reasons disclosed in FORM GST APL-01, HC held that sufficient cause was made out and accordingly condoned the delay, restoring the appeal for adjudication on merits. Case-Laws GST Thu, 04 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448697