https://www.taxtmi.com/caselaws?id=785455 Permission to file a statutory appeal under the GST enactment was considered where the limitation period had expired and the petitioner failed to reply to the assessment order; the court treated condonation of delay as central to entitlement to relief and therefore addressed delay before entertaining the appeal, resulting in the quashing of the impugned order and remitting the matter to the original authority for fresh adjudication. The remand was made subject to the petitioner depositing the full tax amount confirmed in the assessment from the petitioners electronic cash register within thirty days. en-us Mon, 05 Jan 2026 00:00:00 +0530 Fri, 23 Jan 2026 09:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785455 Permission to file a statutory appeal under the GST enactment was considered where the limitation period had expired and the petitioner failed to reply to the assessment order; the court treated condonation of delay as central to entitlement to relief and therefore addressed delay before entertaining the appeal, resulting in the quashing of the impugned order and remitting the matter to the original authority for fresh adjudication. The remand was made subject to the petitioner depositing the full tax amount confirmed in the assessment from the petitioners electronic cash register within thirty days. Case-Laws GST Mon, 05 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785455