https://www.taxtmi.com/caselaws?id=419694 An appeal dismissed for failure to cure defects relating to non-payment of additional court fee and non-furnishing of a certified copy of the impugned order was restored because the appellate authority had taken an unduly hyper-technical view. The Kerala HC held that, in the circumstances, a liberal approach was justified and that the interests of justice required one further opportunity to rectify the defects, particularly in light of the Covid-19 pandemic and the need to preserve access to justice. The dismissal was set aside and restoration was directed subject to curing the defects within the time granted. en-us Fri, 11 Feb 2022 00:00:00 +0530 Wed, 02 Apr 2025 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419694 An appeal dismissed for failure to cure defects relating to non-payment of additional court fee and non-furnishing of a certified copy of the impugned order was restored because the appellate authority had taken an unduly hyper-technical view. The Kerala HC held that, in the circumstances, a liberal approach was justified and that the interests of justice required one further opportunity to rectify the defects, particularly in light of the Covid-19 pandemic and the need to preserve access to justice. The dismissal was set aside and restoration was directed subject to curing the defects within the time granted. Case-Laws GST Fri, 11 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419694