https://www.taxtmi.com/caselaws?id=785387 Condonation of delay in GST appeals was considered where appellant sought to challenge reversal of input tax credit; the HC held that under Section 107(4) the appellate authority has discretion to allow an additional one month and must apply its mind to reasons for delay, and if satisfied that the appellant has shown sufficient cause it may condone the delay, producing maintainability of the appeal. The appellate authoritys rejection based on manual filing was held unreasonable. The impugned orders and appeal order were quashed and set aside accordingly. en-us Fri, 16 Jan 2026 00:00:00 +0530 Thu, 22 Jan 2026 08:41:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785387 Condonation of delay in GST appeals was considered where appellant sought to challenge reversal of input tax credit; the HC held that under Section 107(4) the appellate authority has discretion to allow an additional one month and must apply its mind to reasons for delay, and if satisfied that the appellant has shown sufficient cause it may condone the delay, producing maintainability of the appeal. The appellate authoritys rejection based on manual filing was held unreasonable. The impugned orders and appeal order were quashed and set aside accordingly. Case-Laws GST Fri, 16 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785387