https://www.taxtmi.com/article/detailed?id=13832 The article compares the general remedial power to condone delay with the specific limitation mechanism in the CGST appellate provision, explaining that the tax statute sets primary filing timelines and a narrowly confined power to admit delayed appeals only within its own additional period. Judicial precedent largely treats the tax provision as a self-contained code excluding the general condonation power beyond the statutory extension; courts require demonstration of sufficient cause, evaluate bona fides and hardships, and permit writ remedies only in exceptional, convincingly explained cases. en-us Tue, 18 Mar 2025 11:48:42 +0530 Tue, 18 Mar 2025 11:48:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=13832 The article compares the general remedial power to condone delay with the specific limitation mechanism in the CGST appellate provision, explaining that the tax statute sets primary filing timelines and a narrowly confined power to admit delayed appeals only within its own additional period. Judicial precedent largely treats the tax provision as a self-contained code excluding the general condonation power beyond the statutory extension; courts require demonstration of sufficient cause, evaluate bona fides and hardships, and permit writ remedies only in exceptional, convincingly explained cases. Articles Goods and Services Tax - GST Tue, 18 Mar 2025 11:48:42 +0530 https://www.taxtmi.com/article/detailed?id=13832