https://www.taxtmi.com/caselaws?id=766243 Delay in filing a GST appeal was held not to bar consideration of condonation under Section 5 of the Limitation Act, 1963, where the explanation for delay was on record. The High Court found that the Appellate Authority should have considered the delay application and the supporting explanation instead of rejecting the appeal outright as time-barred. On the material before it, the explanation was treated as sufficient, so the rejection was set aside and the appeal restored for decision on merits. en-us Fri, 14 Feb 2025 00:00:00 +0530 Mon, 10 Nov 2025 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766243 Delay in filing a GST appeal was held not to bar consideration of condonation under Section 5 of the Limitation Act, 1963, where the explanation for delay was on record. The High Court found that the Appellate Authority should have considered the delay application and the supporting explanation instead of rejecting the appeal outright as time-barred. On the material before it, the explanation was treated as sufficient, so the rejection was set aside and the appeal restored for decision on merits. Case-Laws GST Fri, 14 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766243