https://www.taxtmi.com/caselaws?id=774847 Bombay HC quashed dismissal orders and remitted petitioner's appeals for consideration on merits. Appeals were filed 7-8 days beyond prescribed limitation period without condonation application. Court found sufficient cause for delay existed as petitioners relied on postal communication date. Under Section 107(4) CGST Act, delay up to one month beyond three-month limitation period is condonable upon showing sufficient cause. Court accepted petitioner's version given they were heard on merits previously. Petition disposed of favorably. en-us Tue, 08 Jul 2025 00:00:00 +0530 Tue, 15 Jul 2025 08:39:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774847 Bombay HC quashed dismissal orders and remitted petitioner's appeals for consideration on merits. Appeals were filed 7-8 days beyond prescribed limitation period without condonation application. Court found sufficient cause for delay existed as petitioners relied on postal communication date. Under Section 107(4) CGST Act, delay up to one month beyond three-month limitation period is condonable upon showing sufficient cause. Court accepted petitioner's version given they were heard on merits previously. Petition disposed of favorably. Case-Laws GST Tue, 08 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774847