https://www.taxtmi.com/caselaws?id=789430 Delay in filing a statutory GST appeal may be condoned where the appellant shows circumstances beyond control and denial of access to the appellate remedy would cause grave prejudice. The text notes that the limitation under Section 107 of the RGST/CGST framework is binding, but where the online portal could not be used after expiry of limitation and the explanation was accepted, the appeal may be directed to be entertained and decided on merits. en-us Tue, 24 Mar 2026 00:00:00 +0530 Wed, 08 Apr 2026 08:56:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789430 Delay in filing a statutory GST appeal may be condoned where the appellant shows circumstances beyond control and denial of access to the appellate remedy would cause grave prejudice. The text notes that the limitation under Section 107 of the RGST/CGST framework is binding, but where the online portal could not be used after expiry of limitation and the explanation was accepted, the appeal may be directed to be entertained and decided on merits. Case-Laws GST Tue, 24 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789430