https://www.taxtmi.com/caselaws?id=790957 GST appellate limitation is applied subject to condonation where the assessee shows that delay arose from circumstances beyond its control and that refusal to hear the matter would cause grave prejudice. The Rajasthan High Court followed its earlier approach in similar matters, accepted the explanation for delay as sufficient, and directed that the appeal be entertained and decided on merits. en-us Mon, 27 Apr 2026 00:00:00 +0530 Mon, 04 May 2026 07:56:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790957 GST appellate limitation is applied subject to condonation where the assessee shows that delay arose from circumstances beyond its control and that refusal to hear the matter would cause grave prejudice. The Rajasthan High Court followed its earlier approach in similar matters, accepted the explanation for delay as sufficient, and directed that the appeal be entertained and decided on merits. Case-Laws GST Mon, 27 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790957