https://www.taxtmi.com/caselaws?id=788281 Whether a 69 day delay in filing the appeal should be condoned: the pendency of a rectification application was accepted as a plausible ground for extension, and the appellant's offer to pay an additional 10% over the statutory pre deposit was treated as an equitable condition to safeguard public revenue; consequently the rejection order was set aside subject to that payment, and the appellate authority was directed to admit the appeal and decide it on merits after affording the appellant an opportunity to be heard. en-us Mon, 09 Feb 2026 00:00:00 +0530 Thu, 19 Mar 2026 08:59:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788281 Whether a 69 day delay in filing the appeal should be condoned: the pendency of a rectification application was accepted as a plausible ground for extension, and the appellant's offer to pay an additional 10% over the statutory pre deposit was treated as an equitable condition to safeguard public revenue; consequently the rejection order was set aside subject to that payment, and the appellate authority was directed to admit the appeal and decide it on merits after affording the appellant an opportunity to be heard. Case-Laws GST Mon, 09 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788281