https://www.taxtmi.com/caselaws?id=792866 An appellate order rejecting a GST appeal as time-barred was unsustainable where the authority did not consider the taxpayer's stated grounds for condonation of delay. The High Court held that limitation could not be decided mechanically without examining the explanation for default. The order was set aside and the matter remitted to the appellate authority for fresh consideration after notice to the taxpayer and in accordance with law. en-us Tue, 24 Mar 2026 00:00:00 +0530 Wed, 03 Jun 2026 18:38:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792866 An appellate order rejecting a GST appeal as time-barred was unsustainable where the authority did not consider the taxpayer's stated grounds for condonation of delay. The High Court held that limitation could not be decided mechanically without examining the explanation for default. The order was set aside and the matter remitted to the appellate authority for fresh consideration after notice to the taxpayer and in accordance with law. Case-Laws GST Tue, 24 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792866