{"id":74377,"date":"2025-11-13T08:14:51","date_gmt":"2025-11-13T02:44:51","guid":{"rendered":""},"modified":"2025-11-13T08:14:51","modified_gmt":"2025-11-13T02:44:51","slug":"93-day-delay-condoned-due-to-consultant-incapacitation-supported-by-psychiatrist-certificate-appellate-order-set-aside-appeal-restored","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74377","title":{"rendered":"93-day delay condoned due to consultant incapacitation supported by psychiatrist certificate; appellate order set aside, appeal restored"},"content":{"rendered":"<p>93-day delay condoned due to consultant incapacitation supported by psychiatrist certificate; appellate order set aside, appeal restored<br \/>Case-Laws<br \/>GST<br \/>The HC allowed the writ petition, holding that the petitioners&#39; explanation for a 93-day delay in filing the statutory appeal &#8211; namely incapacitation of their consultant supported by a psychiatrist&#39;s certificate &#8211; was reasonable, plausible and not indicative of gross negligence or deliberate laches. The court condoned the delay, set aside<\/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=94145\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>93-day delay condoned due to consultant incapacitation supported by psychiatrist certificate; appellate order set aside, appeal restoredCase-LawsGSTThe HC allowed the writ petition, holding that the petitioners&#8217; explanation for a 93-day delay in filing th<\/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-74377","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74377","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=74377"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74377\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74377"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74377"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74377"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}