https://www.taxtmi.com/highlights?id=102524 Condonation of delay in a statutory GST appeal is discussed in the context of recovery proceedings initiated while a belated appeal against an adjudication order remains pending. The note describes circumstances in which, owing to the assessee's factual challenge to tax liability and the particular facts presented, delayed appellate access may be permitted and recovery action, including bank-account recovery, may be set aside. It also highlights that condonation does not determine the underlying tax demand: the appellate authority must examine the merits independently, with all contentions on liability remaining open. en-us Sat, 08 Aug 2026 10:34:15 +0530 Sat, 08 Aug 2026 10:34:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=102524 Condonation of delay in a statutory GST appeal is discussed in the context of recovery proceedings initiated while a belated appeal against an adjudication order remains pending. The note describes circumstances in which, owing to the assessee's factual challenge to tax liability and the particular facts presented, delayed appellate access may be permitted and recovery action, including bank-account recovery, may be set aside. It also highlights that condonation does not determine the underlying tax demand: the appellate authority must examine the merits independently, with all contentions on liability remaining open. Highlights GST Sat, 08 Aug 2026 10:34:15 +0530 https://www.taxtmi.com/highlights?id=102524