https://www.taxtmi.com/caselaws?id=776861 Where the GST appeal statute fixes an outer limit for condonation, an appellate authority cannot entertain an appeal filed beyond that period, and belated filing remains fatal to limitation. The note also records that, in appropriate cases, a writ court may nevertheless set aside assessment orders and direct fresh adjudication on merits, subject to compliance with conditions such as further payment and filing of objections within time. The practical effect is that limitation bars the statutory appeal, while conditional remand may still be used to secure merits-based reconsideration. 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 Where the GST appeal statute fixes an outer limit for condonation, an appellate authority cannot entertain an appeal filed beyond that period, and belated filing remains fatal to limitation. The note also records that, in appropriate cases, a writ court may nevertheless set aside assessment orders and direct fresh adjudication on merits, subject to compliance with conditions such as further payment and filing of objections within time. The practical effect is that limitation bars the statutory appeal, while conditional remand may still be used to secure merits-based reconsideration. Case-Laws GST Fri, 01 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776861