GST appeal delays may be condoned in writ jurisdiction to restore appellate review of unadjudicated tax computation.

GST appeal delays may be condoned in writ jurisdiction to restore appellate review of unadjudicated tax computation. https://www.taxtmi.com/highlights?id=105900 Writ jurisdiction may be used to reopen a GST appeal dismissed solely for delay where the computation of tax remains unadjudicated. Condonation of delay allows the appeal under Section 107 of the J&K GST Act, 2017 to be treated as filed within time and returned to the appellate authority for a decision on merits. The authority considers the tax computation after hearing both parties; the merits remain for that authority to determine. en-us Fri, 06 Nov 2026 11:01:07 +0530 Fri, 06 Nov 2026 11:01:06 +0530 TaxTMI RSS Generator GST appeal delays may be condoned in writ jurisdiction to restore appellate review of unadjudicated tax computation. https://www.taxtmi.com/highlights?id=105900 Writ jurisdiction may be used to reopen a GST appeal dismissed solely for delay where the computation of tax remains unadjudicated. Condonation of delay allows the appeal under Section 107 of the J&K GST Act, 2017 to be treated as filed within time and returned to the appellate authority for a decision on merits. The authority considers the tax computation after hearing both parties; the merits remain for that authority to determine. Highlights GST Fri, 06 Nov 2026 11:01:07 +0530 https://www.taxtmi.com/highlights?id=105900