https://www.taxtmi.com/caselaws?id=766981 A five-day delay in filing a GST appeal was condoned where the appellant had made the requisite pre-deposit and showed the delay arose from lack of proper knowledge of the GST portal. The Court accepted that the appellant was a small businessman, found no absence of bona fides, and held that no undue benefit would result from a belated appeal. It further found that the appellate authority had taken an unduly rigid view of limitation and failed to exercise its jurisdiction properly. The rejection of the appeal on limitation was set aside, and the appeal was restored for hearing on merits after giving the appellant an opportunity of hearing. en-us Wed, 05 Feb 2025 00:00:00 +0530 Sat, 08 Nov 2025 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766981 A five-day delay in filing a GST appeal was condoned where the appellant had made the requisite pre-deposit and showed the delay arose from lack of proper knowledge of the GST portal. The Court accepted that the appellant was a small businessman, found no absence of bona fides, and held that no undue benefit would result from a belated appeal. It further found that the appellate authority had taken an unduly rigid view of limitation and failed to exercise its jurisdiction properly. The rejection of the appeal on limitation was set aside, and the appeal was restored for hearing on merits after giving the appellant an opportunity of hearing. Case-Laws GST Wed, 05 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766981