https://www.taxtmi.com/caselaws?id=795377 Extraordinary writ jurisdiction may permit condonation of a marginal GST appeal delay where the statutory appellate authority lacks power to extend the prescribed period and the assessee was prevented by circumstances beyond control. The note explains that a two-day delay, considered with a family death, the petitioner's illness and the need for merits adjudication, warranted limited indulgence even though those reasons were not independently exceptional. The appeal was restored for decision on merits, with relief expressly confined to its peculiar facts and not intended as a precedent for parity-based condonation. en-us Wed, 15 Jul 2026 00:00:00 +0530 Tue, 21 Jul 2026 08:32:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795377 Extraordinary writ jurisdiction may permit condonation of a marginal GST appeal delay where the statutory appellate authority lacks power to extend the prescribed period and the assessee was prevented by circumstances beyond control. The note explains that a two-day delay, considered with a family death, the petitioner's illness and the need for merits adjudication, warranted limited indulgence even though those reasons were not independently exceptional. The appeal was restored for decision on merits, with relief expressly confined to its peculiar facts and not intended as a precedent for parity-based condonation. Case-Laws GST Wed, 15 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795377