{"id":76227,"date":"2026-07-27T08:27:45","date_gmt":"2026-07-27T08:27:45","guid":{"rendered":""},"modified":"2026-07-27T08:27:45","modified_gmt":"2026-07-27T08:27:45","slug":"condonation-of-delay-restored-the-statutory-gst-appellate-remedy-after-limitation-based-dismissal-was-quashed-and-remanded-for-merits-review","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76227","title":{"rendered":"Condonation of delay restored the statutory GST appellate remedy after limitation-based dismissal was quashed and remanded for merits review."},"content":{"rendered":"<p>Condonation of delay restored the statutory GST appellate remedy after limitation-based dismissal was quashed and remanded for merits review.<br \/>Case-Laws<br \/>GST<br \/>Condonation of delay in a statutory GST appeal was granted in view of the peculiar facts, the absence of any merits adjudication by the Appellate Authority, and the respondents&#39; no-objection to remand. The High Court restored the appellate remedy without examining the underlying controversy, quashed the limitation-based dismissal, and remanded the appeal to the Appellate Authority for fresh adjudication in accordance with law.<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=102116\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Condonation of delay restored the statutory GST appellate remedy after limitation-based dismissal was quashed and remanded for merits review.Case-LawsGSTCondonation of delay in a statutory GST appeal was granted in view of the peculiar facts, the absen&#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-76227","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76227","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=76227"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76227\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76227"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76227"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76227"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}