https://www.taxtmi.com/caselaws?id=751109 The dominant issue was whether the appellate authority lawfully rejected the appeal as time-barred and yet proceeded to decide it on merits. The HC held that the authority misapplied SC principles governing condonation of delay and, having treated the appeal as barred by limitation, could not render a merits determination without jurisdictional basis; this also breached principles of natural justice. The HC further held that, applying the doctrine of comity under a central statute, an unchallenged contrary view of another HC continued to bind and ought to have been considered. The impugned orders were quashed and the matter remitted for fresh decision. en-us Wed, 03 Apr 2024 00:00:00 +0530 Wed, 07 Jan 2026 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751109 The dominant issue was whether the appellate authority lawfully rejected the appeal as time-barred and yet proceeded to decide it on merits. The HC held that the authority misapplied SC principles governing condonation of delay and, having treated the appeal as barred by limitation, could not render a merits determination without jurisdictional basis; this also breached principles of natural justice. The HC further held that, applying the doctrine of comity under a central statute, an unchallenged contrary view of another HC continued to bind and ought to have been considered. The impugned orders were quashed and the matter remitted for fresh decision. Case-Laws GST Wed, 03 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751109