Tag Archives: Ocean Ceratech (P.) Ltd.

High Court Condones Appeal Delay Due to Bona Fide Medical Reasons and Orders Adjudication on Merits

By | September 17, 2026

High Court Condones Appeal Delay Due to Bona Fide Medical Reasons and Orders Adjudication on Merits Issue Whether the High Court can exercise its extraordinary jurisdiction under Article 226 to condone a delay beyond the statutory limit under Section 107 of the CGST/RGST Act, 2017, where the taxpayer was prevented from filing the appeal due… Read More »