https://www.taxtmi.com/caselaws?id=796268 Statutory appellate remedy against an order-in-original and Form GST DRC-07 was preserved despite delay. The petitioner was permitted to file an appeal within two weeks after making the prescribed pre-deposit and seeking condonation of delay. The appellate authority was directed to consider the delay application and, if satisfied, decide the appeal on merits under law. No merits of the tax demand or challenged proceedings were examined. Coercive recovery under the garnishee notice was restrained during the permitted period. en-us Mon, 27 Jul 2026 00:00:00 +0530 Mon, 03 Aug 2026 08:20:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796268 Statutory appellate remedy against an order-in-original and Form GST DRC-07 was preserved despite delay. The petitioner was permitted to file an appeal within two weeks after making the prescribed pre-deposit and seeking condonation of delay. The appellate authority was directed to consider the delay application and, if satisfied, decide the appeal on merits under law. No merits of the tax demand or challenged proceedings were examined. Coercive recovery under the garnishee notice was restrained during the permitted period. Case-Laws GST Mon, 27 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796268