https://www.taxtmi.com/caselaws?id=796344 Delay in filing a statutory GST appeal may be condoned where an assessment order was uploaded in an incorrect portal category and was not noticed within the limitation period. Although the Appellate Authority remains bound by the limitation framework under Section 107, the notes state that portal-related circumstances beyond the assessee's control may justify writ intervention to prevent denial of adjudication on merits. The appeal was to be entertained and decided on merits if filed within 30 days of uploading the order. en-us Fri, 10 Jul 2026 00:00:00 +0530 Tue, 04 Aug 2026 08:39:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796344 Delay in filing a statutory GST appeal may be condoned where an assessment order was uploaded in an incorrect portal category and was not noticed within the limitation period. Although the Appellate Authority remains bound by the limitation framework under Section 107, the notes state that portal-related circumstances beyond the assessee's control may justify writ intervention to prevent denial of adjudication on merits. The appeal was to be entertained and decided on merits if filed within 30 days of uploading the order. Case-Laws GST Fri, 10 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796344