https://www.taxtmi.com/caselaws?id=796113 Delay in filing a GST appeal beyond the further condonable period was treated as warranting condonation in line with materially similar decisions, so that the statutory appeal could be adjudicated on merits. The time-bar dismissal was set aside and the appeal was restored to the appellate authority for a merits-based decision. The central legal point is that delayed GST appellate proceedings may be revived where condonation is considered appropriate to preserve consideration of the substantive dispute. en-us Fri, 19 Jun 2026 00:00:00 +0530 Fri, 31 Jul 2026 08:27:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796113 Delay in filing a GST appeal beyond the further condonable period was treated as warranting condonation in line with materially similar decisions, so that the statutory appeal could be adjudicated on merits. The time-bar dismissal was set aside and the appeal was restored to the appellate authority for a merits-based decision. The central legal point is that delayed GST appellate proceedings may be revived where condonation is considered appropriate to preserve consideration of the substantive dispute. Case-Laws GST Fri, 19 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796113