https://www.taxtmi.com/caselaws?id=777017 A statutory appeal filed within the condonable period should be treated with a liberal, justice-oriented approach where the appellant shows sufficient cause for the delay, and the delay of 26 days was held condonable. An appellate rejection cannot stand when it is made without examining the cause of delay, without granting a hearing, and without a reasoned speaking order. Under the GST appellate framework, an adverse decision requires an opportunity of hearing and a decision stating the points for determination, the findings, and the reasons. The matter was therefore restored for fresh adjudication after hearing the assessee and passing a reasoned order. en-us Mon, 18 Aug 2025 00:00:00 +0530 Fri, 22 Aug 2025 08:33:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777017 A statutory appeal filed within the condonable period should be treated with a liberal, justice-oriented approach where the appellant shows sufficient cause for the delay, and the delay of 26 days was held condonable. An appellate rejection cannot stand when it is made without examining the cause of delay, without granting a hearing, and without a reasoned speaking order. Under the GST appellate framework, an adverse decision requires an opportunity of hearing and a decision stating the points for determination, the findings, and the reasons. The matter was therefore restored for fresh adjudication after hearing the assessee and passing a reasoned order. Case-Laws GST Mon, 18 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777017