https://www.taxtmi.com/caselaws?id=793620 GST appeal dismissed as time-barred was set aside because the delay-condonation application had not specifically raised the pendency of a rectification application, a ground that could have supported exclusion of time and condonation of delay. The omission was attributed to the petitioner's Chartered Accountant, and the court considered it necessary to give the petitioner an opportunity to place that additional explanation before the appellate authority. The matter was remitted for fresh consideration of condonation of delay, with liberty to raise additional grounds, and, if delay is condoned, for decision on the appeal on merits. en-us Mon, 15 Jun 2026 00:00:00 +0530 Fri, 19 Jun 2026 08:24:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793620 GST appeal dismissed as time-barred was set aside because the delay-condonation application had not specifically raised the pendency of a rectification application, a ground that could have supported exclusion of time and condonation of delay. The omission was attributed to the petitioner's Chartered Accountant, and the court considered it necessary to give the petitioner an opportunity to place that additional explanation before the appellate authority. The matter was remitted for fresh consideration of condonation of delay, with liberty to raise additional grounds, and, if delay is condoned, for decision on the appeal on merits. Case-Laws GST Mon, 15 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793620