https://www.taxtmi.com/caselaws?id=437752 The SC allowed the petition challenging the dismissal of an appeal by the Additional Commissioner under the UP GST Act. The appellate authority had rejected the appeal for exceeding the four-month period, calculating months as 30 days. The SC directed the authority to reconsider the appeal on merits, emphasizing the need to evaluate sufficient cause for delay rather than mechanically dismissing the appeal based on strict time calculations. en-us Fri, 21 Apr 2023 00:00:00 +0530 Wed, 16 Apr 2025 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437752 The SC allowed the petition challenging the dismissal of an appeal by the Additional Commissioner under the UP GST Act. The appellate authority had rejected the appeal for exceeding the four-month period, calculating months as 30 days. The SC directed the authority to reconsider the appeal on merits, emphasizing the need to evaluate sufficient cause for delay rather than mechanically dismissing the appeal based on strict time calculations. Case-Laws GST Fri, 21 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437752