https://www.taxtmi.com/caselaws?id=758756 GST appeal filed after expiry of both the prescribed period and the further condonable period was permitted to be entertained where the delay was short and supported by material showing that the accountant handling GST compliance was unwell during the relevant period. The court treated these circumstances as sufficient to warrant consideration in the interest of justice and directed the appellate authority to receive the appeal and decide it on merits, without rejecting it on limitation if the petitioner complied within the stipulated time. en-us Tue, 11 Jun 2024 00:00:00 +0530 Sat, 10 May 2025 22:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758756 GST appeal filed after expiry of both the prescribed period and the further condonable period was permitted to be entertained where the delay was short and supported by material showing that the accountant handling GST compliance was unwell during the relevant period. The court treated these circumstances as sufficient to warrant consideration in the interest of justice and directed the appellate authority to receive the appeal and decide it on merits, without rejecting it on limitation if the petitioner complied within the stipulated time. Case-Laws GST Tue, 11 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758756