https://www.taxtmi.com/article/detailed?id=16761 Timely filing of second appeals before GSTAT is stressed as essential, with a limited condonation window and fee, and the article explains that failure to file by the due date may cause the stay on recovery to lapse and the demand, interest and penalty to become due. It then outlines possible appeal grounds, including impermissible multiple-period notices, denial of personal hearing, and rejection on limitation grounds. The commentary places particular emphasis on section 75(7), the mandatory timelines under sections 73 and 74, and challenges to invocation of section 74 where fraud, wilful misstatement or suppression is absent. en-us Fri, 26 Jun 2026 07:08:47 +0530 Fri, 26 Jun 2026 07:08:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16761 Timely filing of second appeals before GSTAT is stressed as essential, with a limited condonation window and fee, and the article explains that failure to file by the due date may cause the stay on recovery to lapse and the demand, interest and penalty to become due. It then outlines possible appeal grounds, including impermissible multiple-period notices, denial of personal hearing, and rejection on limitation grounds. The commentary places particular emphasis on section 75(7), the mandatory timelines under sections 73 and 74, and challenges to invocation of section 74 where fraud, wilful misstatement or suppression is absent. Articles Goods and Services Tax - GST Fri, 26 Jun 2026 07:08:47 +0530 https://www.taxtmi.com/article/detailed?id=16761