https://www.taxtmi.com/caselaws?id=776861 GST appeals filed beyond the statutory outer limit for condonation cannot be entertained by the appellate authority. Where the taxpayer failed to respond to show-cause notices or attend the hearing, rejection of a belated appeal on limitation remains valid. However, writ jurisdiction may permit conditional quashing of assessment orders and remand for fresh adjudication where disputed tax has been substantially deposited and an opportunity to submit objections is warranted. Such remand may be conditioned on further payment and timely filing of replies, while the non-condonability of the appellate delay remains unaffected. en-us Fri, 01 Aug 2025 00:00:00 +0530 Wed, 20 Aug 2025 08:34:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776861 GST appeals filed beyond the statutory outer limit for condonation cannot be entertained by the appellate authority. Where the taxpayer failed to respond to show-cause notices or attend the hearing, rejection of a belated appeal on limitation remains valid. However, writ jurisdiction may permit conditional quashing of assessment orders and remand for fresh adjudication where disputed tax has been substantially deposited and an opportunity to submit objections is warranted. Such remand may be conditioned on further payment and timely filing of replies, while the non-condonability of the appellate delay remains unaffected. Case-Laws GST Fri, 01 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776861