https://www.taxtmi.com/caselaws?id=795949 Condonation of delay in filing a statutory GST appeal is addressed where circumstances preventing timely filing are beyond the taxpayer's control. The note explains that, although the Appellate Authority is bound by the limitation framework under Section 107, denying adjudication on merits may cause grave injury and prejudice in appropriate cases. It describes an approach under which delayed appeals may be considered on merits, with the appeal to be entertained and adjudicated if filed within the stipulated period. en-us Mon, 20 Jul 2026 00:00:00 +0530 Wed, 29 Jul 2026 08:21:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795949 Condonation of delay in filing a statutory GST appeal is addressed where circumstances preventing timely filing are beyond the taxpayer's control. The note explains that, although the Appellate Authority is bound by the limitation framework under Section 107, denying adjudication on merits may cause grave injury and prejudice in appropriate cases. It describes an approach under which delayed appeals may be considered on merits, with the appeal to be entertained and adjudicated if filed within the stipulated period. Case-Laws GST Mon, 20 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795949