https://www.taxtmi.com/caselaws?id=790140 GST appellate delay arising from circumstances beyond the litigant's control may warrant writ relief to restore appellate consideration on merits despite the statutory limitation framework. The appellate authority was directed to entertain and decide the delayed appeal on merits, preventing prejudice from denial of the appellate remedy. The challenge to the validity of the statutory condonation provision and related notification was not pressed and remained open for future proceedings. en-us Fri, 27 Mar 2026 00:00:00 +0530 Sat, 18 Apr 2026 13:53:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790140 GST appellate delay arising from circumstances beyond the litigant's control may warrant writ relief to restore appellate consideration on merits despite the statutory limitation framework. The appellate authority was directed to entertain and decide the delayed appeal on merits, preventing prejudice from denial of the appellate remedy. The challenge to the validity of the statutory condonation provision and related notification was not pressed and remained open for future proceedings. Case-Laws GST Fri, 27 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790140