https://www.taxtmi.com/caselaws?id=160842 Delay in approaching the appellate forum was not treated as a bar where the petitioner sought to pursue statutory appeals on merits and complied with the directions to deposit the assessed amount and file the appeals within the stipulated period. The Court emphasised that the State could recover only what was actually due, and that the dispute deserved examination rather than rejection on delay alone. The appellate authority was therefore directed to consider the appeals on merits and not dismiss them merely for delay. en-us Wed, 09 Jan 2002 00:00:00 +0530 Wed, 25 Dec 2013 15:50:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160842 Delay in approaching the appellate forum was not treated as a bar where the petitioner sought to pursue statutory appeals on merits and complied with the directions to deposit the assessed amount and file the appeals within the stipulated period. The Court emphasised that the State could recover only what was actually due, and that the dispute deserved examination rather than rejection on delay alone. The appellate authority was therefore directed to consider the appeals on merits and not dismiss them merely for delay. Case-Laws VAT and Sales Tax Wed, 09 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160842