https://www.taxtmi.com/caselaws?id=775800 A short delay of 19 days in filing a statutory appeal under the CGST Act was condoned because the appellate authority computed limitation from the adjudication order date without properly considering the explanation for delay. The order dismissing the appeal as time-barred was found inconsistent with the authority's own reasoning, as the cause shown for the brief delay was not examined. On that basis, the limitation dismissal was set aside and the appeal restored for consideration on merits. en-us Tue, 29 Jul 2025 00:00:00 +0530 Thu, 31 Jul 2025 08:17:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775800 A short delay of 19 days in filing a statutory appeal under the CGST Act was condoned because the appellate authority computed limitation from the adjudication order date without properly considering the explanation for delay. The order dismissing the appeal as time-barred was found inconsistent with the authority's own reasoning, as the cause shown for the brief delay was not examined. On that basis, the limitation dismissal was set aside and the appeal restored for consideration on merits. Case-Laws GST Tue, 29 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775800