https://www.taxtmi.com/caselaws?id=760832 The Calcutta HC noted that the question of delay condonation under the GST appeal mechanism was no longer res integra in view of binding Division Bench authority recognising the appellate authority's power to condone delay beyond the prescribed period. On that settled position, an appeal could not be summarily rejected merely on limitation grounds on the assumption that no such power existed. The appellate order rejecting the matter for delay was therefore set aside, and the matter was remanded for fresh consideration on merits. en-us Wed, 06 Mar 2024 00:00:00 +0530 Tue, 13 May 2025 19:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760832 The Calcutta HC noted that the question of delay condonation under the GST appeal mechanism was no longer res integra in view of binding Division Bench authority recognising the appellate authority's power to condone delay beyond the prescribed period. On that settled position, an appeal could not be summarily rejected merely on limitation grounds on the assumption that no such power existed. The appellate order rejecting the matter for delay was therefore set aside, and the matter was remanded for fresh consideration on merits. Case-Laws GST Wed, 06 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760832