https://www.taxtmi.com/caselaws?id=753550 An electronically filed GST appeal submitted within the extended filing period should not be rejected merely because the hard copy was filed later, as that sequence is a curable procedural step. The delay condonation request must be considered on merits and on the basis of sufficient cause, rather than on a purely technical objection. Where medical documents are relied on to explain delay, the appellant should be given a further opportunity to produce them before any final decision on condonation. The appellate authority's time-bar dismissal was therefore not sustained, and the matter was remitted for fresh consideration of delay condonation. en-us Wed, 29 May 2024 00:00:00 +0530 Mon, 05 May 2025 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753550 An electronically filed GST appeal submitted within the extended filing period should not be rejected merely because the hard copy was filed later, as that sequence is a curable procedural step. The delay condonation request must be considered on merits and on the basis of sufficient cause, rather than on a purely technical objection. Where medical documents are relied on to explain delay, the appellant should be given a further opportunity to produce them before any final decision on condonation. The appellate authority's time-bar dismissal was therefore not sustained, and the matter was remitted for fresh consideration of delay condonation. Case-Laws GST Wed, 29 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753550