https://www.taxtmi.com/caselaws?id=800296 Appeals filed beyond the ordinary limitation period but within the statutory condonable period require consideration of any explanation for delay. Where medical circumstances are asserted as preventing a response to a notice, the explanation should be assessed unless shown to be ungenuine. Fair opportunity to establish sufficient cause and a hearing before the appellate authority are necessary before rejecting the delayed appeal. Rejection without considering the condonation request cannot be sustained. en-us Wed, 30 Sep 2026 00:00:00 +0530 Sat, 03 Oct 2026 09:32:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800296 Appeals filed beyond the ordinary limitation period but within the statutory condonable period require consideration of any explanation for delay. Where medical circumstances are asserted as preventing a response to a notice, the explanation should be assessed unless shown to be ungenuine. Fair opportunity to establish sufficient cause and a hearing before the appellate authority are necessary before rejecting the delayed appeal. Rejection without considering the condonation request cannot be sustained. Case-Laws GST Wed, 30 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800296