https://www.taxtmi.com/caselaws?id=796763 Statutory appeals filed beyond the ordinary limitation period but within the condonable period under the Odisha Goods and Services Tax Act may be entertained where sufficient cause for delay exists. Medical circumstances asserted as the reason for delay, when not refuted by departmental material, warrant an opportunity to submit an explanation and be heard. Rejection solely because the appellant did not respond to a notice seeking an explanation for delay was set aside, and the appellant became entitled to place the delay explanation before the appellate authority. en-us Fri, 07 Aug 2026 00:00:00 +0530 Mon, 10 Aug 2026 08:37:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796763 Statutory appeals filed beyond the ordinary limitation period but within the condonable period under the Odisha Goods and Services Tax Act may be entertained where sufficient cause for delay exists. Medical circumstances asserted as the reason for delay, when not refuted by departmental material, warrant an opportunity to submit an explanation and be heard. Rejection solely because the appellant did not respond to a notice seeking an explanation for delay was set aside, and the appellant became entitled to place the delay explanation before the appellate authority. Case-Laws GST Fri, 07 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796763