https://www.taxtmi.com/caselaws?id=759219 A belated appeal against an order concerning filing of the annual return in Form GSTR-9 was considered where the delay beyond the condonable period was only nine days. The explanation that the papers were given to the accountant, the appellant was unwell during the relevant period, and the lapse was discovered only after recovery was treated as sufficient. On that basis, rejection of the appeal solely on limitation was found unwarranted, and the appellate authority was directed to receive and decide the appeal on merits if it is re-presented within the stipulated period. en-us Thu, 01 Aug 2024 00:00:00 +0530 Sat, 10 May 2025 21:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759219 A belated appeal against an order concerning filing of the annual return in Form GSTR-9 was considered where the delay beyond the condonable period was only nine days. The explanation that the papers were given to the accountant, the appellant was unwell during the relevant period, and the lapse was discovered only after recovery was treated as sufficient. On that basis, rejection of the appeal solely on limitation was found unwarranted, and the appellate authority was directed to receive and decide the appeal on merits if it is re-presented within the stipulated period. Case-Laws GST Thu, 01 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759219