https://www.taxtmi.com/caselaws?id=791712 An appellate authority under the GST mechanism must first determine limitation and, where delay is alleged or apparent, give the appellant an opportunity to explain the delay and seek condonation before dismissing the appeal or examining the merits. Dismissing a statutory appeal as time-barred without first allowing that opportunity is not justified. Where the limitation issue has not been properly considered, the appropriate course is to set aside the order and remit the matter for a fresh decision on limitation, and then on merits if the appeal is found to be in time or the delay is condoned. en-us Wed, 06 May 2026 00:00:00 +0530 Fri, 15 May 2026 09:15:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791712 An appellate authority under the GST mechanism must first determine limitation and, where delay is alleged or apparent, give the appellant an opportunity to explain the delay and seek condonation before dismissing the appeal or examining the merits. Dismissing a statutory appeal as time-barred without first allowing that opportunity is not justified. Where the limitation issue has not been properly considered, the appropriate course is to set aside the order and remit the matter for a fresh decision on limitation, and then on merits if the appeal is found to be in time or the delay is condoned. Case-Laws GST Wed, 06 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791712