https://www.taxtmi.com/caselaws?id=793010 Under the CGST Act, the High Court held that the statutory limit for condonation under Section 107 does not exclude its extraordinary jurisdiction where refusal to condone would cause gross injustice. As the GST appeal was delayed by only one day and the explanation for delay was found acceptable, the Court condoned the delay, set aside the order rejecting the appeal as time-barred, and remitted the matter to the Appellate Authority for decision on merits. en-us Tue, 02 Jun 2026 00:00:00 +0530 Sat, 06 Jun 2026 08:42:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793010 Under the CGST Act, the High Court held that the statutory limit for condonation under Section 107 does not exclude its extraordinary jurisdiction where refusal to condone would cause gross injustice. As the GST appeal was delayed by only one day and the explanation for delay was found acceptable, the Court condoned the delay, set aside the order rejecting the appeal as time-barred, and remitted the matter to the Appellate Authority for decision on merits. Case-Laws GST Tue, 02 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793010