{"id":76480,"date":"2026-08-27T08:28:54","date_gmt":"2026-08-27T08:28:54","guid":{"rendered":""},"modified":"2026-08-27T08:28:54","modified_gmt":"2026-08-27T08:28:54","slug":"gst-appeal-delay-condonation-restored-merits-adjudication-where-factual-challenge-to-tax-levy-required-a-hearing","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76480","title":{"rendered":"GST appeal delay condonation restored merits adjudication where factual challenge to tax levy required a hearing."},"content":{"rendered":"<p>GST appeal delay condonation restored merits adjudication where factual challenge to tax levy required a hearing.<br \/>Case-Laws<br \/>GST<br \/>Condonation of delay beyond the ordinarily condonable period for a GST appeal was considered appropriate where rectification proceedings were not the sole explanation and the tax levy was disputed on factual grounds requiring adjudication on merits. The delay dismissal was set aside, the appeal was restored, and merits were left open for decision after an opportunity of hearing. The approach accords with treatment of a similar factual situation involving delayed GST appellate proceedings.<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=103141\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST appeal delay condonation restored merits adjudication where factual challenge to tax levy required a hearing.Case-LawsGSTCondonation of delay beyond the ordinarily condonable period for a GST appeal was considered appropriate where rectification pr&#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-76480","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76480","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=76480"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76480\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76480"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76480"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76480"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}