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    <title>2026 (10) TMI 1236 - ALLAHABAD HIGH COURT</title>
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    <description>Delay in statutory GST appeals arising from a proprietor&#039;s need to care for a critically ill spouse and the spouse&#039;s subsequent death warranted condonation despite expiry of the statutory condonable period. The appellate time-bar orders were set aside, allowing the statutory appeals to be freshly adjudicated on merits. The underlying tax demands remained undecided, while costs were contemplated as compensation for the delay.</description>
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      <description>Delay in statutory GST appeals arising from a proprietor&#039;s need to care for a critically ill spouse and the spouse&#039;s subsequent death warranted condonation despite expiry of the statutory condonable period. The appellate time-bar orders were set aside, allowing the statutory appeals to be freshly adjudicated on merits. The underlying tax demands remained undecided, while costs were contemplated as compensation for the delay.</description>
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