https://www.taxtmi.com/caselaws?id=414110 A fiscal appellate provision that permits filing within three months and condonation only for a further one month bars any appeal lodged beyond that outer limit, and the appellate authority has no power to extend time further. In the hearing challenge, the court treated natural justice as flexible and accepted written e-mail submissions where notice had been issued and no prejudice was shown, so no interference was justified on that ground. On the merits of detention and penalty for an alleged clerical error in the e-way bill, writ interference was declined because the authorities had examined the matter and no illegality or perversity was established. en-us Wed, 20 Oct 2021 00:00:00 +0530 Thu, 27 Mar 2025 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414110 A fiscal appellate provision that permits filing within three months and condonation only for a further one month bars any appeal lodged beyond that outer limit, and the appellate authority has no power to extend time further. In the hearing challenge, the court treated natural justice as flexible and accepted written e-mail submissions where notice had been issued and no prejudice was shown, so no interference was justified on that ground. On the merits of detention and penalty for an alleged clerical error in the e-way bill, writ interference was declined because the authorities had examined the matter and no illegality or perversity was established. Case-Laws GST Wed, 20 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414110