https://www.taxtmi.com/article/detailed?id=14890 Condonation of delay in GST appeals requires reconciling statutory appeal time limits with the principle of substantial justice; while Section 107 prescribes the appeal period and limited condonation power, courts have endorsed a liberal, pragmatic approach when delay arises without gross negligence or mala fides, directing that appeals be considered on merits rather than rejected automatically for limitation where explanations are satisfactory, and signalling that appellate authorities should reconsider such matters in accordance with law. en-us Mon, 28 Jul 2025 08:29:33 +0530 Mon, 28 Jul 2025 08:29:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14890 Condonation of delay in GST appeals requires reconciling statutory appeal time limits with the principle of substantial justice; while Section 107 prescribes the appeal period and limited condonation power, courts have endorsed a liberal, pragmatic approach when delay arises without gross negligence or mala fides, directing that appeals be considered on merits rather than rejected automatically for limitation where explanations are satisfactory, and signalling that appellate authorities should reconsider such matters in accordance with law. Articles Goods and Services Tax - GST Mon, 28 Jul 2025 08:29:33 +0530 https://www.taxtmi.com/article/detailed?id=14890