{"id":77145,"date":"2026-10-29T06:33:44","date_gmt":"2026-10-29T06:33:44","guid":{"rendered":""},"modified":"2026-10-29T06:33:44","modified_gmt":"2026-10-29T06:33:44","slug":"consideration-of-delay-condonation-grounds-required-before-rejecting-gst-appeals-on-limitation-merits-review-follows-upon-compliance-with-conditions","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=77145","title":{"rendered":"Consideration of delay-condonation grounds required before rejecting GST appeals on limitation; merits review follows upon compliance with conditions."},"content":{"rendered":"<p>Consideration of delay-condonation grounds required before rejecting GST appeals on limitation; merits review follows upon compliance with conditions.<br \/>Case-Laws<br \/>GST<br \/>Failure to consider grounds advanced in a delay-condonation application rendered the rejection of a delayed GST appeal unsustainable, irrespective of whether those grounds would ultimately succeed. The High Court set aside the limitation-based rejection, condoned the delay subject to timely payment of costs, and required the appellate authority to decide the appeal on merits. Protection would lapse upon non-compliance with that condition or unnecessary adjournments. The underlying tax demand was not examined.<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=105558\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Consideration of delay-condonation grounds required before rejecting GST appeals on limitation; merits review follows upon compliance with conditions.Case-LawsGSTFailure to consider grounds advanced in a delay-condonation application rendered the rejec&#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-77145","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77145","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=77145"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77145\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77145"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77145"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77145"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}