https://www.taxtmi.com/caselaws?id=775126 Delhi HC allowed condonation of delay in filing GST appeal. The court held that under Section 107(4) of CGST Act, delay can be condoned if sufficient cause is shown, noting absence of restrictive language like "not thereafter." The petitioner's GST registration was cancelled, but the petitioner claimed the cancellation order was never communicated, meaning limitation period had not commenced. The court found this constituted sufficient cause for delay, considering the adverse impact of GST registration cancellation on professional services. The appeal was restored to the Appellate Authority subject to deposit of Rs. 25,000 as costs with the Department. The matter was remanded to Commissioner (Appeals) for adjudication on merits. en-us Mon, 14 Jul 2025 00:00:00 +0530 Sat, 19 Jul 2025 08:25:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775126 Delhi HC allowed condonation of delay in filing GST appeal. The court held that under Section 107(4) of CGST Act, delay can be condoned if sufficient cause is shown, noting absence of restrictive language like "not thereafter." The petitioner's GST registration was cancelled, but the petitioner claimed the cancellation order was never communicated, meaning limitation period had not commenced. The court found this constituted sufficient cause for delay, considering the adverse impact of GST registration cancellation on professional services. The appeal was restored to the Appellate Authority subject to deposit of Rs. 25,000 as costs with the Department. The matter was remanded to Commissioner (Appeals) for adjudication on merits. Case-Laws GST Mon, 14 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775126