https://www.taxtmi.com/caselaws?id=263267 The High Court set aside the Tribunal's decision dismissing the appeal due to a 907-day delay in filing. The appellant argued the delay was unintentional as they were not informed of the order, which was sent to the wrong address. The court held that the Tribunal wrongly presumed service and allowed the condonation of the delay. Emphasizing the importance of proper communication and service, the court highlighted the need for decisions to be based on merit rather than technical grounds, directing a review of the appeal on its merits. en-us Mon, 10 Aug 2015 00:00:00 +0530 Fri, 10 Jun 2016 16:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263267 The High Court set aside the Tribunal's decision dismissing the appeal due to a 907-day delay in filing. The appellant argued the delay was unintentional as they were not informed of the order, which was sent to the wrong address. The court held that the Tribunal wrongly presumed service and allowed the condonation of the delay. Emphasizing the importance of proper communication and service, the court highlighted the need for decisions to be based on merit rather than technical grounds, directing a review of the appeal on its merits. Case-Laws VAT and Sales Tax Mon, 10 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263267