https://www.taxtmi.com/caselaws?id=798368 Section 107(8) requires a personal hearing before a statutory appeal is dismissed as time-barred where a delay-condonation application is pending. Dismissing the appeal without hearing the applicant on the reasons for delay breaches the mandatory hearing requirement and denies an opportunity to explain the delay. Such dismissal is legally unsustainable, requiring the delay-condonation request to be considered after affording a personal hearing. en-us Wed, 17 Jun 2026 00:00:00 +0530 Sat, 05 Sep 2026 08:44:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798368 Section 107(8) requires a personal hearing before a statutory appeal is dismissed as time-barred where a delay-condonation application is pending. Dismissing the appeal without hearing the applicant on the reasons for delay breaches the mandatory hearing requirement and denies an opportunity to explain the delay. Such dismissal is legally unsustainable, requiring the delay-condonation request to be considered after affording a personal hearing. Case-Laws GST Wed, 17 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798368