https://www.taxtmi.com/caselaws?id=796699 Condonation of a 418-day delay in filing a writ appeal requires credible and supported sufficient cause. Bereavement and hospitalisation assertions without particulars or records do not establish such cause. A belief that relief could be pursued before the GST Appellate Tribunal is untenable where the petitioner had approached the High Court because that Tribunal had not been constituted. An extension for filing appeals before the Tribunal does not cure delay in filing a writ appeal. Registration and return-filing deficiencies also did not justify appellate intervention; condonation was therefore refused. en-us Wed, 04 Feb 2026 00:00:00 +0530 Sat, 08 Aug 2026 08:32:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796699 Condonation of a 418-day delay in filing a writ appeal requires credible and supported sufficient cause. Bereavement and hospitalisation assertions without particulars or records do not establish such cause. A belief that relief could be pursued before the GST Appellate Tribunal is untenable where the petitioner had approached the High Court because that Tribunal had not been constituted. An extension for filing appeals before the Tribunal does not cure delay in filing a writ appeal. Registration and return-filing deficiencies also did not justify appellate intervention; condonation was therefore refused. Case-Laws GST Wed, 04 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796699