https://www.taxtmi.com/caselaws?id=760914 A GST appellate appeal filed about three days beyond the condonable period under Section 107 was rejected on limitation, and the High Court held that rejection was justified on the facts. However, given the marginal delay, the Court set aside the impugned order and directed the appellate authority to receive the appeal and decide it on merits, without re-examining limitation, if it was re-presented within time. The decision reflects a limited merits-oriented relaxation in a case of minimal delay, while not accepting the challenge on limitation itself. en-us Tue, 19 Mar 2024 00:00:00 +0530 Tue, 13 May 2025 18:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760914 A GST appellate appeal filed about three days beyond the condonable period under Section 107 was rejected on limitation, and the High Court held that rejection was justified on the facts. However, given the marginal delay, the Court set aside the impugned order and directed the appellate authority to receive the appeal and decide it on merits, without re-examining limitation, if it was re-presented within time. The decision reflects a limited merits-oriented relaxation in a case of minimal delay, while not accepting the challenge on limitation itself. Case-Laws GST Tue, 19 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760914