https://www.taxtmi.com/caselaws?id=766004 A delayed GST statutory appeal accompanied by the required pre-deposit and a bona fide explanation for the delay was held to merit condonation. The Calcutta HC found no lack of good faith, noting that the appellant was a small partnership firm and had no advantage in filing late. The appellate authority erred in refusing to consider condonation on the mistaken view that delay could be excused only within one month beyond the prescribed period, which was inconsistent with binding precedent and amounted to failure to exercise jurisdiction. The rejection on limitation was set aside and the appeal was restored for decision on merits. en-us Thu, 06 Feb 2025 00:00:00 +0530 Fri, 14 Feb 2025 17:13:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766004 A delayed GST statutory appeal accompanied by the required pre-deposit and a bona fide explanation for the delay was held to merit condonation. The Calcutta HC found no lack of good faith, noting that the appellant was a small partnership firm and had no advantage in filing late. The appellate authority erred in refusing to consider condonation on the mistaken view that delay could be excused only within one month beyond the prescribed period, which was inconsistent with binding precedent and amounted to failure to exercise jurisdiction. The rejection on limitation was set aside and the appeal was restored for decision on merits. Case-Laws GST Thu, 06 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766004