Allahabad HC cites Cancer-Related Hardship for effecting Restoration of Delayed Appeal

The Allahabad High Court condoned the delay in filing a GST appeal, which had been rejected as beyond the statutory period of 90 days plus the additional 30 days. Taking into account the sole proprietor's cancer diagnosis and the medical evidence on record, the Court prioritised adjudication on merits over dismissal on limitation. The appeal was restored subject to payment of ₹10,000, with a direction to decide it within three months.