https://www.taxtmi.com/caselaws?id=779993 The HC found service of the SCN and impugned order on the common GST portal under "Additional Notices and Orders" and noted widespread portal-related service issues. It reaffirmed that condonation of delay cannot exceed statutory limits and that appellate authorities cannot remit matters to adjudicating authorities but only decide on merits; a rejection of appeal as time-barred is limited to the condonation application. The impugned order was set aside on condition the petitioner deposits Rs. 1,00,000/- lacs within one month; on such deposit the order stands set aside and the petitioner must file a reply within two weeks. Petition disposed. en-us Wed, 08 Oct 2025 00:00:00 +0530 Thu, 16 Oct 2025 08:30:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779993 The HC found service of the SCN and impugned order on the common GST portal under "Additional Notices and Orders" and noted widespread portal-related service issues. It reaffirmed that condonation of delay cannot exceed statutory limits and that appellate authorities cannot remit matters to adjudicating authorities but only decide on merits; a rejection of appeal as time-barred is limited to the condonation application. The impugned order was set aside on condition the petitioner deposits Rs. 1,00,000/- lacs within one month; on such deposit the order stands set aside and the petitioner must file a reply within two weeks. Petition disposed. Case-Laws GST Wed, 08 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779993