https://www.taxtmi.com/article/detailed?id=15198 Constitutional discretion permits condonation of delay in filing first appeals under section 107 where sufficient cause is shown; an instance involved a taxpayer hospitalized leading to a 20 day delay, after which the High Court directed fresh consideration. With the appellate tribunal now operational, affected taxpayers should pursue second appeals so tribunals can assess condonation and hear matters on merits under the applicable limitation framework. en-us Wed, 08 Oct 2025 08:49:21 +0530 Wed, 08 Oct 2025 08:49:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=15198 Constitutional discretion permits condonation of delay in filing first appeals under section 107 where sufficient cause is shown; an instance involved a taxpayer hospitalized leading to a 20 day delay, after which the High Court directed fresh consideration. With the appellate tribunal now operational, affected taxpayers should pursue second appeals so tribunals can assess condonation and hear matters on merits under the applicable limitation framework. Articles Goods and Services Tax - GST Wed, 08 Oct 2025 08:49:21 +0530 https://www.taxtmi.com/article/detailed?id=15198