https://www.taxtmi.com/caselaws?id=798046 Medical circumstances affecting the taxpayer's accountant, supported by medical records and the particular facts, constituted sufficient cause for condoning delay in filing a statutory GST appeal. The limitation-based dismissal was set aside so that the appellate remedy could be pursued. The underlying input tax credit dispute remained for determination by the Appellate Authority and was not decided at this stage. en-us Wed, 19 Aug 2026 00:00:00 +0530 Tue, 01 Sep 2026 09:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798046 Medical circumstances affecting the taxpayer's accountant, supported by medical records and the particular facts, constituted sufficient cause for condoning delay in filing a statutory GST appeal. The limitation-based dismissal was set aside so that the appellate remedy could be pursued. The underlying input tax credit dispute remained for determination by the Appellate Authority and was not decided at this stage. Case-Laws GST Wed, 19 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798046