Delay in Condonation of delay & procedure to file it, Goods and Services Tax - GST

[M KARUPPIAH]

Delay in filing Appeal against AA.Time limit for filing appeal is barred.Condonation of delay is for 1 month as per provions.That too barred.Is there any ways to file condonation of delay & to whom it would be filed?And its procedure

Posts / Replies

[KASTURI SETHI]

GST Tribunal has vast powers to condone the delay provided that there must be solid reason with documentary evidence.

Recently Hon'ble Supreme Court has held that while considering  application for condonation of delay, emphasis should be on 'cause' of delay and not on the 'length' of delay.