https://www.taxtmi.com/caselaws?id=408740 An appeal filed within limitation should not be treated as time-barred merely because the certified copy of the order was furnished late under Rule 108(3) of the Odisha GST Rules. The court applied a liberal construction of the appellate provisions, noted that the appeal had been accompanied by a downloaded copy of the order, and found the explanation for delay plausible, particularly in the Covid period. Substantial compliance and sufficient cause justified condonation, so the dismissal for delay was set aside and the appeal was restored for decision on merits. en-us Thu, 10 Jun 2021 00:00:00 +0530 Tue, 25 Mar 2025 14:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408740 An appeal filed within limitation should not be treated as time-barred merely because the certified copy of the order was furnished late under Rule 108(3) of the Odisha GST Rules. The court applied a liberal construction of the appellate provisions, noted that the appeal had been accompanied by a downloaded copy of the order, and found the explanation for delay plausible, particularly in the Covid period. Substantial compliance and sufficient cause justified condonation, so the dismissal for delay was set aside and the appeal was restored for decision on merits. Case-Laws GST Thu, 10 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408740