Medical treatment and delayed GST appeals: sufficient cause without negligence or substantial prejudice can support a hearing on merits.
Case-Laws
GST
Condonation of delay in a statutory GST appeal may be supported by sufficient cause where a taxpayer is preoccupied with a daughter's medical treatment and the delay involves neither negligence nor wilful default. The absence of substantial prejudice or inconvenience to the respondents is relevant to allowing the appeal to be heard on merits. Restoration of an appeal rejected as time-barred permits the appellate authority to decide it in accordance with law without deciding the underlying tax dispute at the restoration stage.
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