https://www.taxtmi.com/highlights?id=72011 Rejection of appeal - time limitation - as to whether in the facts and circumstances of the case, a conclusive finding could be rendered that the appeal of the petitioner was time-barred, was required to be decided as per law - the Appellate Authority was not justified in recording findings on merits after having come to a conclusion that the appeal was not filed in time and was not maintainable. - Matter restored back for fresh adjudication - HC en-us Thu, 14 Sep 2023 15:04:49 +0530 Thu, 14 Sep 2023 15:04:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=72011 Rejection of appeal - time limitation - as to whether in the facts and circumstances of the case, a conclusive finding could be rendered that the appeal of the petitioner was time-barred, was required to be decided as per law - the Appellate Authority was not justified in recording findings on merits after having come to a conclusion that the appeal was not filed in time and was not maintainable. - Matter restored back for fresh adjudication - HC Highlights GST Thu, 14 Sep 2023 15:04:49 +0530 https://www.taxtmi.com/highlights?id=72011