GST appeal delay condoned where unresolved factual questions required restoration of the statutory appeal for merits adjudication.

GST appeal delay condoned where unresolved factual questions required restoration of the statutory appeal for merits adjudication. https://www.taxtmi.com/highlights?id=103023 Condonation of delay in a GST appeal was granted despite filing beyond the period under section 107 because factual questions required appellate adjudication. Applying the approach in Simplex Infrastructures Ltd. in the peculiar circumstances, the High Court held that the taxpayer should receive a further opportunity to pursue the statutory appeal. The time-bar dismissal and consequential rectification order were quashed, and the appeal was restored for decision on merits after a proper hearing. All substantive contentions remained open. en-us Mon, 24 Aug 2026 08:33:56 +0530 Mon, 24 Aug 2026 08:33:56 +0530 TaxTMI RSS Generator GST appeal delay condoned where unresolved factual questions required restoration of the statutory appeal for merits adjudication. https://www.taxtmi.com/highlights?id=103023 Condonation of delay in a GST appeal was granted despite filing beyond the period under section 107 because factual questions required appellate adjudication. Applying the approach in Simplex Infrastructures Ltd. in the peculiar circumstances, the High Court held that the taxpayer should receive a further opportunity to pursue the statutory appeal. The time-bar dismissal and consequential rectification order were quashed, and the appeal was restored for decision on merits after a proper hearing. All substantive contentions remained open. Highlights GST Mon, 24 Aug 2026 08:33:56 +0530 https://www.taxtmi.com/highlights?id=103023