{"id":74965,"date":"2026-02-07T18:09:37","date_gmt":"2026-02-07T12:39:37","guid":{"rendered":""},"modified":"2026-02-07T18:09:37","modified_gmt":"2026-02-07T12:39:37","slug":"condonation-of-delay-in-gst-appeal-under-extended-one-month-period-leads-to-remand-for-adjudication-on-merits","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74965","title":{"rendered":"Condonation of delay in GST appeal under extended one month period leads to remand for adjudication on merits."},"content":{"rendered":"<p>Condonation of delay in GST appeal under extended one month period leads to remand for adjudication on merits.<br \/>Case-Laws<br \/>GST<br \/>Section 107(4) of the Act allows the Appellate Authority to condone delay by permitting an appeal to be filed within an additional one month period if the appellant shows sufficient cause for missing the primary three or six month window; therefore a 15 day delay justified by non fanciful grounds cannot be defeated by a hyper technical threshold dismissal. The Hig<\/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=96701\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Condonation of delay in GST appeal under extended one month period leads to remand for adjudication on merits.Case-LawsGSTSection 107(4) of the Act allows the Appellate Authority to condone delay by permitting an appeal to be filed within an additional on<\/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-74965","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74965","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=74965"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74965\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74965"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74965"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74965"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}