https://www.taxtmi.com/caselaws?id=794433 An ex parte rejection of a time-barred GST appeal under Section 107 was set aside because the petitioner had not been heard on merits and no factual dispute had yet been adjudicated. The Court held that the proper course was to allow the petitioner to approach the statutory appellate authority with a delay condonation application, and directed that the request be considered leniently on the question of sufficient cause. The petitioner was therefore relegated to the appellate forum for consideration of delay and adjudication in accordance with law. en-us Wed, 01 Jul 2026 00:00:00 +0530 Sat, 04 Jul 2026 08:15:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794433 An ex parte rejection of a time-barred GST appeal under Section 107 was set aside because the petitioner had not been heard on merits and no factual dispute had yet been adjudicated. The Court held that the proper course was to allow the petitioner to approach the statutory appellate authority with a delay condonation application, and directed that the request be considered leniently on the question of sufficient cause. The petitioner was therefore relegated to the appellate forum for consideration of delay and adjudication in accordance with law. Case-Laws GST Wed, 01 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794433