https://www.taxtmi.com/caselaws?id=790645 Under the GST appeal framework, no exemption was available from the statutory pre-deposit required for filing an appeal, so the disputed tax, penalty and interest liability could be examined only by the appellate authority on merits. Because the petitioner had remained in correspondence with the authorities and had crossed the limitation period, liberty was granted to file the appeal within two weeks with the mandatory deposit and an application for condonation of delay, leaving the appellate authority to consider delay sympathetically and decide the appeal in accordance with law. en-us Wed, 04 Feb 2026 00:00:00 +0530 Tue, 28 Apr 2026 07:29:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790645 Under the GST appeal framework, no exemption was available from the statutory pre-deposit required for filing an appeal, so the disputed tax, penalty and interest liability could be examined only by the appellate authority on merits. Because the petitioner had remained in correspondence with the authorities and had crossed the limitation period, liberty was granted to file the appeal within two weeks with the mandatory deposit and an application for condonation of delay, leaving the appellate authority to consider delay sympathetically and decide the appeal in accordance with law. Case-Laws GST Wed, 04 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790645