https://www.taxtmi.com/caselaws?id=442023 The appeal was initially rejected due to a 23-day delay in filing, despite not assessing the case's merits. Upon review, the Member (Technical) overturned this decision, citing the importance of substantial justice over technicalities. Legal precedents supported a liberal approach in condoning delays for fairness and natural justice. The appeal was remanded for a fresh consideration on its merits, emphasizing the need for a just and equitable approach in legal proceedings. en-us Wed, 16 Aug 2023 00:00:00 +0530 Wed, 23 Aug 2023 09:06:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442023 The appeal was initially rejected due to a 23-day delay in filing, despite not assessing the case's merits. Upon review, the Member (Technical) overturned this decision, citing the importance of substantial justice over technicalities. Legal precedents supported a liberal approach in condoning delays for fairness and natural justice. The appeal was remanded for a fresh consideration on its merits, emphasizing the need for a just and equitable approach in legal proceedings. Case-Laws Customs Wed, 16 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442023