https://www.taxtmi.com/caselaws?id=429898 The dominant issue was whether an appeal dismissed as time-barred could be revived when the appellate authority lacked statutory power to condone delay beyond the extended period. The HC held that the delay was bona fide and unintentional, caused by unavoidable circumstances constituting sufficient cause, and that strict adherence to the statutory limit would defeat substantial justice in the peculiar facts. Invoking its writ jurisdiction under Article 226 to secure complete justice, the HC set aside the impugned order rejecting the appeal on limitation and remitted the matter to the appellate authority for fresh consideration on merits. en-us Thu, 08 Sep 2022 00:00:00 +0530 Wed, 07 Jan 2026 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429898 The dominant issue was whether an appeal dismissed as time-barred could be revived when the appellate authority lacked statutory power to condone delay beyond the extended period. The HC held that the delay was bona fide and unintentional, caused by unavoidable circumstances constituting sufficient cause, and that strict adherence to the statutory limit would defeat substantial justice in the peculiar facts. Invoking its writ jurisdiction under Article 226 to secure complete justice, the HC set aside the impugned order rejecting the appeal on limitation and remitted the matter to the appellate authority for fresh consideration on merits. Case-Laws GST Thu, 08 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429898