https://www.taxtmi.com/caselaws?id=801111 GST appellate procedure requires the Appellate Authority to consider sufficient cause for delay, afford a hearing, and issue a written order stating the points for determination, decision and reasons. A system-generated filing acknowledgement is ministerial and cannot replace quasi-judicial adjudication. Mechanical rejection of delayed appeals without a hearing or reasoned order is invalid; the appeals and accompanying condonation applications require fresh consideration. Maintainability and condonation must be determined independently on their merits. en-us Wed, 16 Sep 2026 00:00:00 +0530 Thu, 15 Oct 2026 05:44:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801111 GST appellate procedure requires the Appellate Authority to consider sufficient cause for delay, afford a hearing, and issue a written order stating the points for determination, decision and reasons. A system-generated filing acknowledgement is ministerial and cannot replace quasi-judicial adjudication. Mechanical rejection of delayed appeals without a hearing or reasoned order is invalid; the appeals and accompanying condonation applications require fresh consideration. Maintainability and condonation must be determined independently on their merits. Case-Laws GST Wed, 16 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801111