{"id":76332,"date":"2026-08-08T10:34:15","date_gmt":"2026-08-08T10:34:15","guid":{"rendered":""},"modified":"2026-08-08T10:34:15","modified_gmt":"2026-08-08T10:34:15","slug":"condonation-of-delayed-gst-appeals-can-preserve-merits-review-and-suspend-recovery-pending-appellate-determination-of-tax-liability","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76332","title":{"rendered":"Condonation of delayed GST appeals can preserve merits review and suspend recovery pending appellate determination of tax liability."},"content":{"rendered":"<p>Condonation of delayed GST appeals can preserve merits review and suspend recovery pending appellate determination of tax liability.<br \/>Case-Laws<br \/>GST<br \/>Condonation of delay in a statutory GST appeal is discussed in the context of recovery proceedings initiated while a belated appeal against an adjudication order remains pending. The note describes circumstances in which, owing to the assessee&#39;s factual challenge to tax liability and the particular facts presented, delayed appellate access may be permitted and recovery action, including bank-account recovery, may be set aside. It also highlights that condonation does not determine the underlying tax demand: the appellate authority must examine the merits independently, with all contentions on liability remaining open.<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=102524\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Condonation of delayed GST appeals can preserve merits review and suspend recovery pending appellate determination of tax liability.Case-LawsGSTCondonation of delay in a statutory GST appeal is discussed in the context of recovery proceedings initiated&#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-76332","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76332","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=76332"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76332\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76332"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76332"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76332"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}