{"id":77072,"date":"2026-10-22T11:40:37","date_gmt":"2026-10-22T11:40:37","guid":{"rendered":""},"modified":"2026-10-22T11:40:37","modified_gmt":"2026-10-22T11:40:37","slug":"condonation-of-delay-restored-a-gst-appeal-for-merits-review-subject-to-timely-payment-of-costs","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=77072","title":{"rendered":"Condonation of delay restored a GST appeal for merits review, subject to timely payment of costs."},"content":{"rendered":"<p>Condonation of delay restored a GST appeal for merits review, subject to timely payment of costs.<br \/>Case-Laws<br \/>GST<br \/>Condonation of delay in a statutory GST appeal was granted after the proprietor attributed the delayed filing to attendance on a critically ill spouse. High Court, acting on the parties&#39; concession and the explanation furnished, set aside the appellate dismissal as time-barred and restored the appeal for fresh adjudication on merits. Restoration was conditional on timely payment of costs; failure to comply would remove the benefit of restoration. All issues on the underlying GST dispute 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=105304\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Condonation of delay restored a GST appeal for merits review, subject to timely payment of costs.Case-LawsGSTCondonation of delay in a statutory GST appeal was granted after the proprietor attributed the delayed filing to attendance on a critically ill&#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-77072","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77072","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=77072"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77072\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77072"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77072"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77072"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}