https://www.taxtmi.com/article/detailed?id=12059 Where delay in prosecuting an appeal results from a retained professional's fraud or negligence, the principal should not be penalised by dismissal on limitation grounds. The appellate order dismissing the appeal for delay was set aside and the authority was directed to afford a reasonable hearing and reconsider the appeal on its merits, addressing the demand for tax, interest and penalty and passing a reasoned order within a short prescribed period. en-us Wed, 22 Nov 2023 11:59:40 +0530 Wed, 22 Nov 2023 11:59:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12059 Where delay in prosecuting an appeal results from a retained professional's fraud or negligence, the principal should not be penalised by dismissal on limitation grounds. The appellate order dismissing the appeal for delay was set aside and the authority was directed to afford a reasonable hearing and reconsider the appeal on its merits, addressing the demand for tax, interest and penalty and passing a reasoned order within a short prescribed period. Articles Goods and Services Tax - GST Wed, 22 Nov 2023 11:59:40 +0530 https://www.taxtmi.com/article/detailed?id=12059