Condonation of delay restored a GST appeal for merits review, subject to timely payment of costs.

Condonation of delay restored a GST appeal for merits review, subject to timely payment of costs. https://www.taxtmi.com/highlights?id=105304 Condonation of delay in a statutory GST appeal was granted after the proprietor attributed the delayed filing to attendance on a critically ill spouse. High Court, acting on the parties' concession and the explanation furnished, set aside the appellate dismissal as time-barred and restored the appeal for fresh adjudication on merits. Restoration was conditional on timely payment of costs; failure to comply would remove the benefit of restoration. All issues on the underlying GST dispute remained open before the appellate authority. en-us Thu, 22 Oct 2026 11:40:37 +0530 Thu, 22 Oct 2026 11:40:37 +0530 TaxTMI RSS Generator Condonation of delay restored a GST appeal for merits review, subject to timely payment of costs. https://www.taxtmi.com/highlights?id=105304 Condonation of delay in a statutory GST appeal was granted after the proprietor attributed the delayed filing to attendance on a critically ill spouse. High Court, acting on the parties' concession and the explanation furnished, set aside the appellate dismissal as time-barred and restored the appeal for fresh adjudication on merits. Restoration was conditional on timely payment of costs; failure to comply would remove the benefit of restoration. All issues on the underlying GST dispute remained open before the appellate authority. Highlights GST Thu, 22 Oct 2026 11:40:37 +0530 https://www.taxtmi.com/highlights?id=105304