https://www.taxtmi.com/caselaws?id=427215 The Court held that a statutory appeal should not be denied where the assessment dispute had already seen repeated reopening, revision, remand and refund-related orders, and the underlying matters remained pending. In that context, the petitioner was entitled to the appellate remedy, and the appellate forum's power to condone delay meant that refusal to entertain the appeal on limitation was unwarranted. The delay was therefore condoned, and the first respondent was directed to hear and decide the appeal on merits. en-us Mon, 08 Aug 2022 00:00:00 +0530 Mon, 05 Sep 2022 07:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427215 The Court held that a statutory appeal should not be denied where the assessment dispute had already seen repeated reopening, revision, remand and refund-related orders, and the underlying matters remained pending. In that context, the petitioner was entitled to the appellate remedy, and the appellate forum's power to condone delay meant that refusal to entertain the appeal on limitation was unwarranted. The delay was therefore condoned, and the first respondent was directed to hear and decide the appeal on merits. Case-Laws VAT and Sales Tax Mon, 08 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427215