https://www.taxtmi.com/caselaws?id=778841 HC allowed condonation of a 16-day delay in filing the appeal, finding it falls within the one-month period contemplated by Section 107(4) CGST and amounts to sufficient cause. The court noted precedents restricting condonation beyond statutory periods but held that, under writ jurisdiction, delay may be excused if sufficient cause is shown. Delay was condoned subject to payment of Rs. 5,000 as costs to the GST Department, and the appeal was restored to its number before the Appellate Authority. en-us Mon, 15 Sep 2025 00:00:00 +0530 Tue, 23 Sep 2025 08:29:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778841 HC allowed condonation of a 16-day delay in filing the appeal, finding it falls within the one-month period contemplated by Section 107(4) CGST and amounts to sufficient cause. The court noted precedents restricting condonation beyond statutory periods but held that, under writ jurisdiction, delay may be excused if sufficient cause is shown. Delay was condoned subject to payment of Rs. 5,000 as costs to the GST Department, and the appeal was restored to its number before the Appellate Authority. Case-Laws GST Mon, 15 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778841