https://www.taxtmi.com/caselaws?id=796699 Condonation of a 418-day delay in filing a writ appeal requires credible sufficient cause supported by particulars or records. The asserted bereavement and hospitalisation were unsupported, while the claimed belief that an appeal lay before the GST Appellate Tribunal was untenable because the petitioner had earlier approached the High Court due to the Tribunal's non-constitution. A notification extending time for Tribunal appeals did not cure delay in a writ appeal. The notes further state that registration and return-filing deficiencies did not justify appellate intervention. 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 sufficient cause supported by particulars or records. The asserted bereavement and hospitalisation were unsupported, while the claimed belief that an appeal lay before the GST Appellate Tribunal was untenable because the petitioner had earlier approached the High Court due to the Tribunal's non-constitution. A notification extending time for Tribunal appeals did not cure delay in a writ appeal. The notes further state that registration and return-filing deficiencies did not justify appellate intervention. Case-Laws GST Wed, 04 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796699