https://www.taxtmi.com/caselaws?id=795377 Extraordinary writ jurisdiction may permit condonation of a marginal GST appeal delay even where the Appellate Authority lacks statutory power to extend the prescribed period. A two-day delay arising from a family death and the taxpayer's illness warranted limited indulgence when assessed with the need for adjudication on merits. The appeal was to be restored and decided on merits. Relief remained confined to the peculiar facts and marginal delay, and does not establish a basis for parity-based condonation in future matters. 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 even where the Appellate Authority lacks statutory power to extend the prescribed period. A two-day delay arising from a family death and the taxpayer's illness warranted limited indulgence when assessed with the need for adjudication on merits. The appeal was to be restored and decided on merits. Relief remained confined to the peculiar facts and marginal delay, and does not establish a basis for parity-based condonation in future matters. Case-Laws GST Wed, 15 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795377