https://www.taxtmi.com/caselaws?id=265706 The High Court allowed the appeal, condoning the delay in filing the appeal due to the consultant's health issues. The Court set aside the Tribunal's decision, directing a review of the appeal on its merits. The Court emphasized the importance of the right of appeal and adopted a liberal approach, citing a Supreme Court judgment, in cases involving negligence or inaction. The appellant's explanation for the delay was accepted, and the appeal was allowed without costs, with the connected petitions being closed. en-us Wed, 05 Feb 2014 00:00:00 +0530 Wed, 14 Oct 2015 07:48:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265706 The High Court allowed the appeal, condoning the delay in filing the appeal due to the consultant's health issues. The Court set aside the Tribunal's decision, directing a review of the appeal on its merits. The Court emphasized the importance of the right of appeal and adopted a liberal approach, citing a Supreme Court judgment, in cases involving negligence or inaction. The appellant's explanation for the delay was accepted, and the appeal was allowed without costs, with the connected petitions being closed. Case-Laws Service Tax Wed, 05 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265706