https://www.taxtmi.com/caselaws?id=468502 Delay in filing a statutory GST appeal may be condoned under Section 5 of the Limitation Act where sufficient cause is shown, including a factual explanation such as the secretary's accident and hospitalization preventing timely action. On those facts, the Court treated the explanation as adequate, held that the appellant was entitled to seek condonation, and directed that the matter be examined on merits rather than rejected on limitation alone. en-us Fri, 28 Feb 2025 00:00:00 +0530 Sun, 10 May 2026 17:03:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468502 Delay in filing a statutory GST appeal may be condoned under Section 5 of the Limitation Act where sufficient cause is shown, including a factual explanation such as the secretary's accident and hospitalization preventing timely action. On those facts, the Court treated the explanation as adequate, held that the appellant was entitled to seek condonation, and directed that the matter be examined on merits rather than rejected on limitation alone. Case-Laws GST Fri, 28 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468502