https://www.taxtmi.com/caselaws?id=788668 Delay in filing an appeal under the CGST/KGST Act, 2017 was treated as condonable where the appellant had first pursued rectification proceedings in bona fide belief that it was an appropriate alternative remedy. The court accepted that the period spent in those proceedings could be considered for limitation purposes because the appeal was filed within four months of rejection of the rectification request and no prejudice was shown to bar merits consideration. The order rejecting the appeal was set aside, the delay was condoned, and the appeal was directed to be taken on record and decided afresh on merits. en-us Tue, 10 Mar 2026 00:00:00 +0530 Thu, 26 Mar 2026 09:05:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788668 Delay in filing an appeal under the CGST/KGST Act, 2017 was treated as condonable where the appellant had first pursued rectification proceedings in bona fide belief that it was an appropriate alternative remedy. The court accepted that the period spent in those proceedings could be considered for limitation purposes because the appeal was filed within four months of rejection of the rectification request and no prejudice was shown to bar merits consideration. The order rejecting the appeal was set aside, the delay was condoned, and the appeal was directed to be taken on record and decided afresh on merits. Case-Laws GST Tue, 10 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788668