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    <description>Delay in filing a statutory appeal under the WBGST/CGST Act was explained with supporting documents, but the appellate authority rejected it only on limitation without considering that explanation. The explanation was found sufficient on the facts, so the delay was condoned and the rejection order was set aside. The appellate authority was directed to hear and decide the appeal on merits.</description>
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      <description>Delay in filing a statutory appeal under the WBGST/CGST Act was explained with supporting documents, but the appellate authority rejected it only on limitation without considering that explanation. The explanation was found sufficient on the facts, so the delay was condoned and the rejection order was set aside. The appellate authority was directed to hear and decide the appeal on merits.</description>
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