{"id":77032,"date":"2026-10-17T05:20:35","date_gmt":"2026-10-17T05:20:35","guid":{"rendered":""},"modified":"2026-10-17T05:20:35","modified_gmt":"2026-10-17T05:20:35","slug":"condonation-of-delay-in-gst-appeals-restored-merits-review-after-illness-and-death-disrupted-the-firm-s-affairs","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=77032","title":{"rendered":"Condonation of delay in GST appeals restored merits review after illness and death disrupted the firm&#8217;s affairs."},"content":{"rendered":"<p>Condonation of delay in GST appeals restored merits review after illness and death disrupted the firm&#39;s affairs.<br \/>Case-Laws<br \/>GST<br \/>Serious illness and death of a proprietor&#39;s spouse, disrupting the firm&#39;s affairs, justified condonation of delay in statutory GST appeals. The High Court set aside appellate orders rejecting the appeals as time-barred and remitted them for determination on merits, based on the parties&#39; concession and subject to payment of costs. Failure to pay costs forfeited the benefit of restoration, while all merits remained open before the appellate authority.<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=105133\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Condonation of delay in GST appeals restored merits review after illness and death disrupted the firm&#8217;s affairs.Case-LawsGSTSerious illness and death of a proprietor&#8217;s spouse, disrupting the firm&#8217;s affairs, justified condonation of delay in statutory G&#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-77032","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77032","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=77032"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77032\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77032"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77032"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77032"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}