https://www.taxtmi.com/caselaws?id=801998 Section 107 of the Uttar Pradesh GST Act requires an appellate authority to consider grounds pleaded for condoning delayed appeals before rejecting them as time-barred. Where inadequate advice and an accountant's failure to communicate are specifically advanced as reasons for delay, reliance on limitation alone without addressing those grounds is unsustainable. The delay was condoned, and the statutory appeal was restored for adjudication on merits, subject to costs. en-us Tue, 27 Oct 2026 00:00:00 +0530 Thu, 29 Oct 2026 06:33:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801998 Section 107 of the Uttar Pradesh GST Act requires an appellate authority to consider grounds pleaded for condoning delayed appeals before rejecting them as time-barred. Where inadequate advice and an accountant's failure to communicate are specifically advanced as reasons for delay, reliance on limitation alone without addressing those grounds is unsustainable. The delay was condoned, and the statutory appeal was restored for adjudication on merits, subject to costs. Case-Laws GST Tue, 27 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801998