https://www.taxtmi.com/caselaws?id=796440 Where a GST order is merely uploaded on the portal without effective communication, and the taxpayer was denied a personal hearing, delay in filing the statutory appeal may be condoned where it arose beyond the taxpayer's control. The notes state that strict application of the appellate limitation period would materially prejudice the taxpayer and prevent merits adjudication. The appeal was therefore 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 Where a GST order is merely uploaded on the portal without effective communication, and the taxpayer was denied a personal hearing, delay in filing the statutory appeal may be condoned where it arose beyond the taxpayer's control. The notes state that strict application of the appellate limitation period would materially prejudice the taxpayer and prevent merits adjudication. The appeal was therefore 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