https://www.taxtmi.com/caselaws?id=766449 A GST appeal filed within the one-month condonable period under Section 107(4) of the Karnataka GST Act, though three days late, should be considered on merits where sufficient cause for the short delay is shown. The appellate authority rejected the appeal solely on limitation without properly exercising its discretion or examining the explanation for delay. The Karnataka HC held that the discretion under Section 107(4) was not applied judiciously and that the delay was condonable, with the appeal to be heard on merits. en-us Wed, 22 Jan 2025 00:00:00 +0530 Wed, 05 Nov 2025 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766449 A GST appeal filed within the one-month condonable period under Section 107(4) of the Karnataka GST Act, though three days late, should be considered on merits where sufficient cause for the short delay is shown. The appellate authority rejected the appeal solely on limitation without properly exercising its discretion or examining the explanation for delay. The Karnataka HC held that the discretion under Section 107(4) was not applied judiciously and that the delay was condonable, with the appeal to be heard on merits. Case-Laws GST Wed, 22 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766449