https://www.taxtmi.com/caselaws?id=796440 GST appeal delay may be condoned where portal upload does not effectively communicate the order in the circumstances and the taxpayer was denied a personal hearing. Although the Appellate Authority remains bound by the prescribed appeal limitation, circumstances beyond the taxpayer's control, material prejudice from denial of hearing, and the risk of grave injury from refusing merits review supported condonation. The appeal was permitted to be entertained and decided on merits if filed within the stipulated period. en-us Wed, 29 Jul 2026 00:00:00 +0530 Wed, 05 Aug 2026 08:48:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796440 GST appeal delay may be condoned where portal upload does not effectively communicate the order in the circumstances and the taxpayer was denied a personal hearing. Although the Appellate Authority remains bound by the prescribed appeal limitation, circumstances beyond the taxpayer's control, material prejudice from denial of hearing, and the risk of grave injury from refusing merits review supported condonation. The appeal was permitted to be entertained and decided on merits if filed within the stipulated period. Case-Laws GST Wed, 29 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796440