https://www.taxtmi.com/caselaws?id=791584 In writ jurisdiction, a 301-day delay in filing a GST appeal may be condoned where the delay arose from circumstances beyond the appellant's control and refusal to hear the appeal would cause grave prejudice. Although the appellate authority remains bound by the statutory limitation in Section 107, the High Court held that rigid insistence on time-bar in the facts would be unjust, particularly where cancellation of GST registration could affect livelihood and business continuity. The appellate order dismissing the appeal as time-barred was set aside and the appeal was directed to be heard on merits. en-us Wed, 29 Apr 2026 00:00:00 +0530 Wed, 13 May 2026 08:40:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791584 In writ jurisdiction, a 301-day delay in filing a GST appeal may be condoned where the delay arose from circumstances beyond the appellant's control and refusal to hear the appeal would cause grave prejudice. Although the appellate authority remains bound by the statutory limitation in Section 107, the High Court held that rigid insistence on time-bar in the facts would be unjust, particularly where cancellation of GST registration could affect livelihood and business continuity. The appellate order dismissing the appeal as time-barred was set aside and the appeal was directed to be heard on merits. Case-Laws GST Wed, 29 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791584