https://www.taxtmi.com/caselaws?id=759153 An appellate authority's rejection of an assessee's appeal as time-barred was set aside where the delay was explained by financial hardship and the serious illness of the managing partner, with supporting material on record. The Court noted that although the appellate authority could not condone delay beyond the statutory limit under the CGST Act, that restriction did not prevent judicial relief to secure consideration on merits. The matter was remanded to the first appellate authority to hear the appeal on merits after notice and hearing to all concerned, without insisting on limitation. en-us Thu, 19 Sep 2024 00:00:00 +0530 Fri, 09 May 2025 15:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759153 An appellate authority's rejection of an assessee's appeal as time-barred was set aside where the delay was explained by financial hardship and the serious illness of the managing partner, with supporting material on record. The Court noted that although the appellate authority could not condone delay beyond the statutory limit under the CGST Act, that restriction did not prevent judicial relief to secure consideration on merits. The matter was remanded to the first appellate authority to hear the appeal on merits after notice and hearing to all concerned, without insisting on limitation. Case-Laws GST Thu, 19 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759153