https://www.taxtmi.com/caselaws?id=433762 HC dismissed the writ petition, directing the appellate authority to first examine the substantive grounds of appeal, particularly regarding denial of hearing opportunity. The court instructed the authority to consider justifiable reasons for appeal delay under Section 107 before proceeding further, without mandating a pre-appeal decision on the petitioner's application. en-us Thu, 02 Feb 2023 00:00:00 +0530 Mon, 14 Apr 2025 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433762 HC dismissed the writ petition, directing the appellate authority to first examine the substantive grounds of appeal, particularly regarding denial of hearing opportunity. The court instructed the authority to consider justifiable reasons for appeal delay under Section 107 before proceeding further, without mandating a pre-appeal decision on the petitioner's application. Case-Laws GST Thu, 02 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433762