{"id":75872,"date":"2026-06-04T08:37:37","date_gmt":"2026-06-04T08:37:37","guid":{"rendered":""},"modified":"2026-06-04T08:37:37","modified_gmt":"2026-06-04T08:37:37","slug":"condonation-of-delay-requires-consideration-of-pleaded-explanations-rejection-as-time-barred-set-aside-for-non-speaking-order","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=75872","title":{"rendered":"Condonation of delay requires consideration of pleaded explanations; rejection as time-barred set aside for non-speaking order."},"content":{"rendered":"<p>Condonation of delay requires consideration of pleaded explanations; rejection as time-barred set aside for non-speaking order.<br \/>Case-Laws<br \/>GST<br \/>The HC set aside the appellate order rejecting the appeal as time-barred because the authority failed to consider the petitioner&#39;s pleaded grounds for condonation of delay, including the assertion that filing was delayed due to counsel&#39;s mistake after documents had been handed over. Rejection of limitation without dealing with these material explanations amounted to non-consideration of relevant contentions and a non-reasoned decision. The matter was remitted to the appellate authority for fresh consideration in accordance with law after notice to the petitioner.<br \/> TMI Updates &#8211; Highlights, quick notes, marquee, annotation, news, alerts <\/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=100457\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Condonation of delay requires consideration of pleaded explanations; rejection as time-barred set aside for non-speaking order.Case-LawsGSTThe HC set aside the appellate order rejecting the appeal as time-barred because the authority failed to consider&#8230;<\/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-75872","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75872","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=75872"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/75872\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=75872"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=75872"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=75872"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}