https://www.taxtmi.com/caselaws?id=766118 The Delhi HC held that the appellate authority took an unduly narrow view in refusing to entertain an appeal as time barred where the filing fell within the statutorily condonable period under the CGST Act. It ruled that the absence of a formal application for condonation did not justify rejection when the law permitted extension to enable consideration on merits. The order rejecting the appeal on limitation was quashed, and the appeal was treated as filed within the permissible time under Section 107(4) of the Central Goods and Services Tax Act, 2017. en-us Thu, 30 Jan 2025 00:00:00 +0530 Tue, 18 Feb 2025 08:10:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766118 The Delhi HC held that the appellate authority took an unduly narrow view in refusing to entertain an appeal as time barred where the filing fell within the statutorily condonable period under the CGST Act. It ruled that the absence of a formal application for condonation did not justify rejection when the law permitted extension to enable consideration on merits. The order rejecting the appeal on limitation was quashed, and the appeal was treated as filed within the permissible time under Section 107(4) of the Central Goods and Services Tax Act, 2017. Case-Laws GST Thu, 30 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766118