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