https://www.taxtmi.com/caselaws?id=798999 Rejection of an appeal as time-barred requires consideration of the grounds advanced in the delay-condonation application and reasoned findings on those submissions. Treating acceptance of a delayed appeal as automatically defeating statutory limitation provisions does not address the explanation offered for delay. Where the authority fails to consider the petitioner's stated grounds for a nine-day delay, rejection of condonation is unsustainable. The limitation issue must be reconsidered through a reasoned order after hearing the petitioner. en-us Fri, 11 Sep 2026 00:00:00 +0530 Tue, 15 Sep 2026 08:31:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798999 Rejection of an appeal as time-barred requires consideration of the grounds advanced in the delay-condonation application and reasoned findings on those submissions. Treating acceptance of a delayed appeal as automatically defeating statutory limitation provisions does not address the explanation offered for delay. Where the authority fails to consider the petitioner's stated grounds for a nine-day delay, rejection of condonation is unsustainable. The limitation issue must be reconsidered through a reasoned order after hearing the petitioner. Case-Laws GST Fri, 11 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798999