https://www.taxtmi.com/caselaws?id=790647 Delay in filing a statutory appeal under Section 107 of the Rajasthan GST Act was condoned because the petitioner showed bona fide circumstances beyond control, namely the sudden demise of the proprietor. The Court held that refusal to entertain the appeal would cause grave prejudice and followed earlier Coordinate Bench decisions taking the same view. The Appellate Authority was directed to entertain the appeal and decide it on merits, thereby restoring the petitioner's appellate remedy. en-us Fri, 06 Mar 2026 00:00:00 +0530 Tue, 28 Apr 2026 07:29:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790647 Delay in filing a statutory appeal under Section 107 of the Rajasthan GST Act was condoned because the petitioner showed bona fide circumstances beyond control, namely the sudden demise of the proprietor. The Court held that refusal to entertain the appeal would cause grave prejudice and followed earlier Coordinate Bench decisions taking the same view. The Appellate Authority was directed to entertain the appeal and decide it on merits, thereby restoring the petitioner's appellate remedy. Case-Laws GST Fri, 06 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790647