{"id":77307,"date":"2026-11-13T08:45:12","date_gmt":"2026-11-13T08:45:12","guid":{"rendered":""},"modified":"2026-11-13T08:45:12","modified_gmt":"2026-11-13T08:45:12","slug":"gst-appeal-delay-beyond-the-statutory-condonable-period-may-be-condoned-with-restoration-subject-to-an-additional-deposit","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=77307","title":{"rendered":"GST appeal delay beyond the statutory condonable period may be condoned, with restoration subject to an additional deposit."},"content":{"rendered":"<p>GST appeal delay beyond the statutory condonable period may be condoned, with restoration subject to an additional deposit.<br \/>Case-Laws<br \/>GST<br \/>Condonation of delay beyond the statutory period in a GST appeal was followed by restoration for consideration on merits, subject to an additional deposit. The appeal had been dismissed solely for delay. Restoration required an additional deposit of 10% of the tax demand within two weeks. Disposal was directed within four weeks of the petitioner&#39;s first appearance, with all contentions on merits left open.<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=106027\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GST appeal delay beyond the statutory condonable period may be condoned, with restoration subject to an additional deposit.Case-LawsGSTCondonation of delay beyond the statutory period in a GST appeal was followed by restoration for consideration on mer&#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-77307","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77307","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=77307"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/77307\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=77307"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=77307"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=77307"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}