https://www.taxtmi.com/caselaws?id=338722 The court set aside the dismissal order of the appeal challenging the order-in-original due to being time-barred, emphasizing the importance of not losing the right to contest on merits over technicalities. The judge directed a review on merits, subject to a cost deposit, recognizing the petitioner's grievances articulated in representations, albeit not in prescribed form. The decision aimed to balance procedural rules' adherence with ensuring access to justice for aggrieved parties. en-us Thu, 05 Jan 2017 00:00:00 +0530 Fri, 10 Nov 2017 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338722 The court set aside the dismissal order of the appeal challenging the order-in-original due to being time-barred, emphasizing the importance of not losing the right to contest on merits over technicalities. The judge directed a review on merits, subject to a cost deposit, recognizing the petitioner's grievances articulated in representations, albeit not in prescribed form. The decision aimed to balance procedural rules' adherence with ensuring access to justice for aggrieved parties. Case-Laws Customs Thu, 05 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338722