https://www.taxtmi.com/caselaws?id=762758 The Bombay HC set aside the appellate authority's order rejecting petitioner's appeal as time-barred. The appeal was filed 18 days after the 3-month statutory period under Section 107 CGST Act 2017, but within the additional 1-month condonable period. The appellate authority initially granted adjournment but subsequently cancelled the hearing and rejected the appeal without providing hearing opportunity. The HC held the rejection was improper since the delay was within condonable limits and remanded the matter for fresh consideration of the condonation application. en-us Mon, 02 Dec 2024 00:00:00 +0530 Mon, 07 Jul 2025 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762758 The Bombay HC set aside the appellate authority's order rejecting petitioner's appeal as time-barred. The appeal was filed 18 days after the 3-month statutory period under Section 107 CGST Act 2017, but within the additional 1-month condonable period. The appellate authority initially granted adjournment but subsequently cancelled the hearing and rejected the appeal without providing hearing opportunity. The HC held the rejection was improper since the delay was within condonable limits and remanded the matter for fresh consideration of the condonation application. Case-Laws GST Mon, 02 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762758