Appeal Reconsidered: Delay Set Aside, Merits to Be Reviewed Under GST Laws Without Limitation Issues.

The HC of Madras set aside the appellate order that rejected an appeal due to filing delay. The matter was remanded to the appellate authority to consider the appeal on its merits, disregarding the limitation issue. The appeal was filed within the condonable period under GST laws. No costs were imposed.

---

---

The High Court of Madras set aside the appellate order rejecting an appeal due to delay in filing. The court remanded the matter to the appellate authority to consider the appeal on its merits without considering the issue of limitation. The petitioner's appeal was presented within the condonable period under the GST enactments. The court found that justice required the appeal to be considered on its merits. The case was disposed of with no costs.

---