https://www.taxtmi.com/article/detailed?id=12701 The Calcutta High Court held that condonation of delay may be appropriate where an appellant's unchallenged medical evidence shows prevention from timely filing; an Appellate Authority must exercise its jurisdiction to consider such condonation rather than refuse solely because the application was filed beyond one month from the limitation period, and should proceed to hear the appeal on merits and address ledger debits when disposing of the matter. en-us Sat, 15 Jun 2024 19:14:35 +0530 Sat, 15 Jun 2024 19:14:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12701 The Calcutta High Court held that condonation of delay may be appropriate where an appellant's unchallenged medical evidence shows prevention from timely filing; an Appellate Authority must exercise its jurisdiction to consider such condonation rather than refuse solely because the application was filed beyond one month from the limitation period, and should proceed to hear the appeal on merits and address ledger debits when disposing of the matter. Articles Goods and Services Tax - GST Sat, 15 Jun 2024 19:14:35 +0530 https://www.taxtmi.com/article/detailed?id=12701