https://www.taxtmi.com/article/detailed?id=14925 Condonation of delay in GST appeals depends on statutory appeal deadlines and the date of communication of the impugned order, with earliest effective service triggering limitation. Where the GST law does not expressly exclude other limitation provisions, the doctrine of sufficient cause permits appellate authorities and courts to admit appeals beyond the short statutory extension if cogent evidence demonstrates that the appellant was prevented from filing in time. Judicial practice favors substantive justice and equitable relief in deserving cases while requiring contemporaneous proof of impediment. en-us Tue, 05 Aug 2025 07:54:57 +0530 Tue, 05 Aug 2025 07:54:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14925 Condonation of delay in GST appeals depends on statutory appeal deadlines and the date of communication of the impugned order, with earliest effective service triggering limitation. Where the GST law does not expressly exclude other limitation provisions, the doctrine of sufficient cause permits appellate authorities and courts to admit appeals beyond the short statutory extension if cogent evidence demonstrates that the appellant was prevented from filing in time. Judicial practice favors substantive justice and equitable relief in deserving cases while requiring contemporaneous proof of impediment. Articles Goods and Services Tax - GST Tue, 05 Aug 2025 07:54:57 +0530 https://www.taxtmi.com/article/detailed?id=14925