https://www.taxtmi.com/caselaws?id=786266 Condonation of delay was addressed where service occurred only by uploading orders on the GST portal; the court reasoned that limitation may not commence if the order was not properly served and remanded the matter to the Appellate Authority to reconsider an application for condonation with full explanations and documents. The Appellate Authority is directed to apply the Division Bench ratio in M/s Ram Kumar Sinhal and related decisions; if satisfied that cogent reasons exist or that the petitioner lacked knowledge of the order, it shall condone the delay and hear the appeal on merits, rendering the impugned appellate order ineffective. Merits are left open. en-us Wed, 04 Feb 2026 00:00:00 +0530 Tue, 10 Feb 2026 07:46:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786266 Condonation of delay was addressed where service occurred only by uploading orders on the GST portal; the court reasoned that limitation may not commence if the order was not properly served and remanded the matter to the Appellate Authority to reconsider an application for condonation with full explanations and documents. The Appellate Authority is directed to apply the Division Bench ratio in M/s Ram Kumar Sinhal and related decisions; if satisfied that cogent reasons exist or that the petitioner lacked knowledge of the order, it shall condone the delay and hear the appeal on merits, rendering the impugned appellate order ineffective. Merits are left open. Case-Laws GST Wed, 04 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786266