https://www.taxtmi.com/caselaws?id=790577 The Gujarat HC treated the 25-day delay in filing the statutory GST appeal as sufficiently explained, noting that the appeal was lodged within the further condonable period under Section 107(4) of the CGST Act. The Court accepted that overlapping statutory changes, including the waiver scheme under Section 128A, related input tax credit amendments, procedural uncertainty, and non-availability of prescribed portal forms had prevented timely filing. It held that the explanation constituted sufficient cause for condonation, making rejection of the appeal as time-barred unsustainable. The matter was therefore required to be remanded to the appellate authority for fresh decision on merits. en-us Fri, 17 Apr 2026 00:00:00 +0530 Mon, 27 Apr 2026 08:21:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790577 The Gujarat HC treated the 25-day delay in filing the statutory GST appeal as sufficiently explained, noting that the appeal was lodged within the further condonable period under Section 107(4) of the CGST Act. The Court accepted that overlapping statutory changes, including the waiver scheme under Section 128A, related input tax credit amendments, procedural uncertainty, and non-availability of prescribed portal forms had prevented timely filing. It held that the explanation constituted sufficient cause for condonation, making rejection of the appeal as time-barred unsustainable. The matter was therefore required to be remanded to the appellate authority for fresh decision on merits. Case-Laws GST Fri, 17 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790577