https://www.taxtmi.com/caselaws?id=802193 Delay-condonation grounds in statutory GST appeals require fair and meaningful consideration. Section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017 provides the appellate framework. Rejection cannot rest on a bare assertion that the grounds are insufficient; the reasons must demonstrate deliberation and support the conclusion. Rejection without consideration of the grounds and adequate reasons is unsustainable. Fresh consideration requires a speaking order in accordance with law. en-us Wed, 28 Oct 2026 00:00:00 +0530 Mon, 02 Nov 2026 08:31:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802193 Delay-condonation grounds in statutory GST appeals require fair and meaningful consideration. Section 107 of the Uttar Pradesh Goods and Services Tax Act, 2017 provides the appellate framework. Rejection cannot rest on a bare assertion that the grounds are insufficient; the reasons must demonstrate deliberation and support the conclusion. Rejection without consideration of the grounds and adequate reasons is unsustainable. Fresh consideration requires a speaking order in accordance with law. Case-Laws GST Wed, 28 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802193