Allahabad HC allows GST Appeals citing Genuine Hardship Justifies Condonation of Delay

In Mamata Medical Store, the Allahabad High Court set aside orders rejecting delayed GST appeals as time-barred. Taking account of the proprietor’s personal circumstances, including her husband’s critical illness and death, the Court condoned the delay and remitted the matters for fresh decisions on merits within three months. The relief was conditional on payment of costs of ₹5,000 per case by 30 October 2026.