https://www.taxtmi.com/article/detailed?id=17080 GSTAT appeals for legacy first-appellate orders may be filed through the applicable filing and token-based mechanisms. A delayed second appeal should be accompanied by a condonation of delay application establishing sufficient cause, particularly where the statutory limitation period has expired. Failure to file, or dismissal on limitation, may make the first appellate order final and render the balance disputed tax payable. Where timely filing was prevented by sufficient cause and substantial liability is involved, a writ petition before the jurisdictional High Court may be considered. en-us Sat, 01 Aug 2026 08:35:47 +0530 Sat, 01 Aug 2026 08:35:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17080 GSTAT appeals for legacy first-appellate orders may be filed through the applicable filing and token-based mechanisms. A delayed second appeal should be accompanied by a condonation of delay application establishing sufficient cause, particularly where the statutory limitation period has expired. Failure to file, or dismissal on limitation, may make the first appellate order final and render the balance disputed tax payable. Where timely filing was prevented by sufficient cause and substantial liability is involved, a writ petition before the jurisdictional High Court may be considered. Articles Goods and Services Tax - GST Sat, 01 Aug 2026 08:35:47 +0530 https://www.taxtmi.com/article/detailed?id=17080