https://www.taxtmi.com/caselaws?id=423253 Where an assessee lost an effective GST appellate remedy because later court directions operated through earlier proceedings, the High Court applied the principle that no party should suffer for the act of the court and held that limitation could not be pressed against such assessees. The time-bar dismissal was therefore unsustainable, and the appeal was to be heard on merits. To protect similarly situated assessees, the Court also required fresh communication of the judgment and allowed a renewed period to file appeals, with revenue authorities directed not to object on limitation. The writ petition succeeded and the matter was remitted for decision de novo on merits. en-us Tue, 31 May 2022 00:00:00 +0530 Thu, 03 Apr 2025 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423253 Where an assessee lost an effective GST appellate remedy because later court directions operated through earlier proceedings, the High Court applied the principle that no party should suffer for the act of the court and held that limitation could not be pressed against such assessees. The time-bar dismissal was therefore unsustainable, and the appeal was to be heard on merits. To protect similarly situated assessees, the Court also required fresh communication of the judgment and allowed a renewed period to file appeals, with revenue authorities directed not to object on limitation. The writ petition succeeded and the matter was remitted for decision de novo on merits. Case-Laws GST Tue, 31 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423253