https://www.taxtmi.com/caselaws?id=422976 The HC set aside the GST Appellate Authority's order dismissing an appeal for defects related to limitation period, pre-deposit requirement, and court fee payment. The court found the authority failed to follow previous judicial directions to exclude time spent in writ proceedings when calculating limitation. The HC also noted the authority should have considered that bank guarantees had already covered amounts due and that the petitioner was willing to pay required court fees. The appeal was remanded for reconsideration, with directions that the petitioner deposit court fees within 30 days. en-us Wed, 02 Mar 2022 00:00:00 +0530 Thu, 03 Apr 2025 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422976 The HC set aside the GST Appellate Authority's order dismissing an appeal for defects related to limitation period, pre-deposit requirement, and court fee payment. The court found the authority failed to follow previous judicial directions to exclude time spent in writ proceedings when calculating limitation. The HC also noted the authority should have considered that bank guarantees had already covered amounts due and that the petitioner was willing to pay required court fees. The appeal was remanded for reconsideration, with directions that the petitioner deposit court fees within 30 days. Case-Laws GST Wed, 02 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422976