https://www.taxtmi.com/caselaws?id=786196 Condonation of delay under Section 107(4) of the J&K SGST/CGST regime permits the Appellate Authority to allow an appeal within an additional onemonth period if the appellant shows sufficient cause for missing the three or sixmonth limitation; where the applicant's excuse was credible and delay was only 15 days, a hypertechnical rejection was improper. The tribunal's computation of the limitation cut short the statutory extended period and was set aside. The delay is condoned and the matter is remitted to the appellate authority for adjudication on the merits. en-us Thu, 05 Feb 2026 00:00:00 +0530 Sat, 07 Feb 2026 07:19:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786196 Condonation of delay under Section 107(4) of the J&K SGST/CGST regime permits the Appellate Authority to allow an appeal within an additional onemonth period if the appellant shows sufficient cause for missing the three or sixmonth limitation; where the applicant's excuse was credible and delay was only 15 days, a hypertechnical rejection was improper. The tribunal's computation of the limitation cut short the statutory extended period and was set aside. The delay is condoned and the matter is remitted to the appellate authority for adjudication on the merits. Case-Laws GST Thu, 05 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786196