https://www.taxtmi.com/article/detailed?id=12530 An appellate authority must not dismiss an appeal for limitation without affording an opportunity of personal hearing; breach of natural justice permits condonation of delay because the Limitation Act applies and the statutory thirty day periods are not rigid. The authority has discretion to extend the filing period and should decide the appeal on merits after hearing the appellant; procedural consequences including suspension of recovery and treatment of any pre deposit depend on the authority's discretionary order. en-us Mon, 15 Apr 2024 09:52:04 +0530 Mon, 15 Apr 2024 09:52:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12530 An appellate authority must not dismiss an appeal for limitation without affording an opportunity of personal hearing; breach of natural justice permits condonation of delay because the Limitation Act applies and the statutory thirty day periods are not rigid. The authority has discretion to extend the filing period and should decide the appeal on merits after hearing the appellant; procedural consequences including suspension of recovery and treatment of any pre deposit depend on the authority's discretionary order. Articles Goods and Services Tax - GST Mon, 15 Apr 2024 09:52:04 +0530 https://www.taxtmi.com/article/detailed?id=12530