https://www.taxtmi.com/caselaws?id=401883 The Court set aside the dismissal of the appeal under Section 107 of the CGST Act due to a delay in filing, emphasizing the necessity for the Appellate Authority to properly assess the date of communication. The Court directed a reconsideration of the matter, highlighting the importance of adhering to timelines for filing appeals and the need for concrete evidence of service under Section 169 of the Act. The petitioner was instructed to appear before the Appellate Authority without further notice for a reevaluation of the case. en-us Mon, 23 Nov 2020 00:00:00 +0530 Fri, 21 Mar 2025 17:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401883 The Court set aside the dismissal of the appeal under Section 107 of the CGST Act due to a delay in filing, emphasizing the necessity for the Appellate Authority to properly assess the date of communication. The Court directed a reconsideration of the matter, highlighting the importance of adhering to timelines for filing appeals and the need for concrete evidence of service under Section 169 of the Act. The petitioner was instructed to appear before the Appellate Authority without further notice for a reevaluation of the case. Case-Laws GST Mon, 23 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401883