https://www.taxtmi.com/caselaws?id=799168 Delay in filing a statutory GST appeal may be condoned where the assessee lacked effective knowledge of the proceedings and order, and the delay resulted from circumstances beyond its control. Although the Appellate Authority remains bound by statutory limitation, refusing merits adjudication in such circumstances would cause grave prejudice. The appeal may therefore be entertained and decided on merits after condonation of delay. en-us Wed, 02 Sep 2026 00:00:00 +0530 Thu, 17 Sep 2026 07:52:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799168 Delay in filing a statutory GST appeal may be condoned where the assessee lacked effective knowledge of the proceedings and order, and the delay resulted from circumstances beyond its control. Although the Appellate Authority remains bound by statutory limitation, refusing merits adjudication in such circumstances would cause grave prejudice. The appeal may therefore be entertained and decided on merits after condonation of delay. Case-Laws GST Wed, 02 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799168