https://www.taxtmi.com/caselaws?id=365351 The High Court set aside the Tribunal's order dismissing the appeal solely due to a delay of 307 days, emphasizing the importance of deciding cases on their merits rather than procedural grounds. The Court allowed the appeal, directing the Tribunal to reconsider the case, highlighting the need for fact-finding authorities to focus on substantive issues and provide reasoned decisions. The judgment stressed the significance of avoiding dismissals based on procedural technicalities unless the delay is significant and unexplained, ensuring a fair resolution for all parties involved. en-us Wed, 18 Jul 2018 00:00:00 +0530 Wed, 26 Dec 2018 13:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365351 The High Court set aside the Tribunal's order dismissing the appeal solely due to a delay of 307 days, emphasizing the importance of deciding cases on their merits rather than procedural grounds. The Court allowed the appeal, directing the Tribunal to reconsider the case, highlighting the need for fact-finding authorities to focus on substantive issues and provide reasoned decisions. The judgment stressed the significance of avoiding dismissals based on procedural technicalities unless the delay is significant and unexplained, ensuring a fair resolution for all parties involved. Case-Laws Service Tax Wed, 18 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365351