https://www.taxtmi.com/caselaws?id=774256 The HC set aside the appellate authority's order dismissing an appeal under Section 107 of the Central Goods and Services Tax Act, 2017. The Court held that Section 5 of the Limitation Act, 1963 applies to condone delay in GST appeals since the 2017 Act does not expressly exclude it. The appellate authority erred in rejecting the appeal solely for delay without considering the condonation application on merits. The Court also directed reconsideration of manual filing validity in light of Notification No. 29/2023-Central Tax. The matter was remitted for fresh adjudication with proper hearing and reasoned orders on both delay condonation and filing mode issues. en-us Thu, 03 Apr 2025 00:00:00 +0530 Sat, 05 Jul 2025 08:47:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774256 The HC set aside the appellate authority's order dismissing an appeal under Section 107 of the Central Goods and Services Tax Act, 2017. The Court held that Section 5 of the Limitation Act, 1963 applies to condone delay in GST appeals since the 2017 Act does not expressly exclude it. The appellate authority erred in rejecting the appeal solely for delay without considering the condonation application on merits. The Court also directed reconsideration of manual filing validity in light of Notification No. 29/2023-Central Tax. The matter was remitted for fresh adjudication with proper hearing and reasoned orders on both delay condonation and filing mode issues. Case-Laws GST Thu, 03 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774256