https://www.taxtmi.com/caselaws?id=786265 Condonation of delay in filing statutory CGST appeals was granted after a justice oriented application of limitation rules. The court found the petitioner had a bona fide belief that an Input Tax Credit mismatch would be corrected by the supplier, issued a legal notice, and suffered delay from lack of professional assistance and limited procedural awareness; these facts evidenced bona fides and justified relief. The court relied on GST Council circulars to require the appellate authority to consider the appeal on merits. Writ petition allowed and delay condoned so appeal may proceed to merits consideration. en-us Fri, 30 Jan 2026 00:00:00 +0530 Tue, 10 Feb 2026 07:46:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786265 Condonation of delay in filing statutory CGST appeals was granted after a justice oriented application of limitation rules. The court found the petitioner had a bona fide belief that an Input Tax Credit mismatch would be corrected by the supplier, issued a legal notice, and suffered delay from lack of professional assistance and limited procedural awareness; these facts evidenced bona fides and justified relief. The court relied on GST Council circulars to require the appellate authority to consider the appeal on merits. Writ petition allowed and delay condoned so appeal may proceed to merits consideration. Case-Laws GST Fri, 30 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786265