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    <title>2023 (4) TMI 443 - SC Order</title>
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    <description>The Supreme Court allowed the appeal, condoning the 109-day delay in filing before CESTAT. Emphasizing the appellant&#039;s right to present the case on its merits, the Court set aside the High Court&#039;s decision and CESTAT&#039;s order. This ruling nullified the impugned orders, granting the appellant the chance to have the appeal heard and decided on its merits by CESTAT without facing prejudice due to the initial delay. No costs were awarded in this decision.</description>
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    <pubDate>Mon, 30 Jan 2023 00:00:00 +0530</pubDate>
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      <title>2023 (4) TMI 443 - SC Order</title>
      <link>https://www.taxtmi.com/caselaws?id=436417</link>
      <description>The Supreme Court allowed the appeal, condoning the 109-day delay in filing before CESTAT. Emphasizing the appellant&#039;s right to present the case on its merits, the Court set aside the High Court&#039;s decision and CESTAT&#039;s order. This ruling nullified the impugned orders, granting the appellant the chance to have the appeal heard and decided on its merits by CESTAT without facing prejudice due to the initial delay. No costs were awarded in this decision.</description>
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      <pubDate>Mon, 30 Jan 2023 00:00:00 +0530</pubDate>
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