{"id":70914,"date":"2025-02-10T07:50:21","date_gmt":"2025-02-10T02:20:21","guid":{"rendered":""},"modified":"2025-02-10T07:50:21","modified_gmt":"2025-02-10T02:20:21","slug":"delay-in-tax-appeal-not-fatal-authority-must-consider-condonation-application-before-rejection-under-notification-53-2023","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=70914","title":{"rendered":"Delay in Tax Appeal Not Fatal: Authority Must Consider Condonation Application Before Rejection Under Notification 53\/2023"},"content":{"rendered":"<p>Delay in Tax Appeal Not Fatal: Authority Must Consider Condonation Application Before Rejection Under Notification 53\/2023<br \/>Case-Laws<br \/>GST<br \/>HC allowed the writ petition, quashing the appellate order that rejected an appeal solely on grounds of delay. The court emphasized that limitation provisions warrant liberal interpretation where genuine hardships exist. Despite petitioner&#39;s unawareness of the earlier appeal&#39;s rejection leading to a missed deadline under Notification No. 53\/2023, the d<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=85617\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Delay in Tax Appeal Not Fatal: Authority Must Consider Condonation Application Before Rejection Under Notification 53\/2023Case-LawsGSTHC allowed the writ petition, quashing the appellate order that rejected an appeal solely on grounds of delay. The court <\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-70914","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70914","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=70914"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/70914\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=70914"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=70914"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=70914"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}