https://www.taxtmi.com/caselaws?id=795949 Delay in filing a statutory GST appeal may be condoned where circumstances beyond the taxpayer's control prevented timely filing and refusal to permit merits adjudication would cause grave prejudice. Although the appellate limitation framework under Section 107 binds the Appellate Authority, delayed appeals may be entertained on merits in such circumstances. The appeal was directed to be entertained and adjudicated on merits 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 Delay in filing a statutory GST appeal may be condoned where circumstances beyond the taxpayer's control prevented timely filing and refusal to permit merits adjudication would cause grave prejudice. Although the appellate limitation framework under Section 107 binds the Appellate Authority, delayed appeals may be entertained on merits in such circumstances. The appeal was directed to be entertained and adjudicated on merits if filed within the stipulated period. Case-Laws GST Mon, 20 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795949