https://www.taxtmi.com/caselaws?id=773538 The HC condoned a 72-day delay in filing GST appeal beyond the statutory condonable period, accepting petitioner's claim of genuine unawareness of ex-parte assessment order uploaded on GST portal. The court set aside respondent's rejection order dated 27.12.2024 and directed admission of appeal on condition that petitioner pay additional 15% pre-deposit of disputed tax amount (over initial 10%). The court balanced procedural compliance with substantive justice, holding that bona fide unawareness of electronically communicated orders constitutes sufficient cause for delay condonation when coupled with enhanced pre-deposit conditions. en-us Mon, 02 Jun 2025 00:00:00 +0530 Tue, 24 Jun 2025 08:25:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773538 The HC condoned a 72-day delay in filing GST appeal beyond the statutory condonable period, accepting petitioner's claim of genuine unawareness of ex-parte assessment order uploaded on GST portal. The court set aside respondent's rejection order dated 27.12.2024 and directed admission of appeal on condition that petitioner pay additional 15% pre-deposit of disputed tax amount (over initial 10%). The court balanced procedural compliance with substantive justice, holding that bona fide unawareness of electronically communicated orders constitutes sufficient cause for delay condonation when coupled with enhanced pre-deposit conditions. Case-Laws GST Mon, 02 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773538