https://www.taxtmi.com/caselaws?id=797809 Condonation of delay in a statutory GST appeal was considered where filing occurred 163 days after the order-in-original, including 43 days beyond the ordinarily condonable period under section 107(4). Pending rectification proceedings, family circumstances, the disputed levy, and the need for factual adjudication supported condonation. The appeal was restored for merits adjudication, with all substantive contentions left open. en-us Thu, 06 Aug 2026 00:00:00 +0530 Thu, 27 Aug 2026 08:28:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797809 Condonation of delay in a statutory GST appeal was considered where filing occurred 163 days after the order-in-original, including 43 days beyond the ordinarily condonable period under section 107(4). Pending rectification proceedings, family circumstances, the disputed levy, and the need for factual adjudication supported condonation. The appeal was restored for merits adjudication, with all substantive contentions left open. Case-Laws GST Thu, 06 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797809