{"id":76524,"date":"2026-09-02T08:30:15","date_gmt":"2026-09-02T08:30:15","guid":{"rendered":""},"modified":"2026-09-02T08:30:15","modified_gmt":"2026-09-02T08:30:15","slug":"gst-appellate-delay-lack-of-control-justified-condonation-and-merits-review-while-alleged-duplicate-recovery-required-verification-and-refund","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=76524","title":{"rendered":"GST appellate delay: lack of control justified condonation and merits review, while alleged duplicate recovery required verification and refund."},"content":{"rendered":"<p>GST appellate delay: lack of control justified condonation and merits review, while alleged duplicate recovery required verification and refund.<br \/>Case-Laws<br \/>GST<br \/>GST appellate limitation bound the Appellate Authority, but delay caused by circumstances beyond the taxpayer&#39;s control was treated as sufficient cause for condonation to prevent prejudice from denial of a merits hearing. A fresh statutory appeal could therefore be filed within the permitted period for adjudication on merits. Alleged duplicate recovery of GST demand required verification rather than an immediate factual finding; any excess recovery identified on verification was to be refunded with applicable interest.<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=103340\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST appellate delay: lack of control justified condonation and merits review, while alleged duplicate recovery required verification and refund.Case-LawsGSTGST appellate limitation bound the Appellate Authority, but delay caused by circumstances beyond&#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-76524","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76524","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=76524"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/76524\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=76524"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=76524"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=76524"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}