https://www.taxtmi.com/caselaws?id=751437 An appeal under the Tamil Nadu Goods and Services Tax Act, 2017 was filed beyond both the prescribed limitation period and the further condonable period. The Court noted that the pre-deposit had been made and the tax amount had already been recovered. On those facts, it held that the substantive right to pursue the appeal should not be defeated solely because of delay, and directed the appellate authority to entertain the appeal and decide it on merits without reference to limitation. en-us Wed, 10 Apr 2024 00:00:00 +0530 Wed, 30 Apr 2025 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751437 An appeal under the Tamil Nadu Goods and Services Tax Act, 2017 was filed beyond both the prescribed limitation period and the further condonable period. The Court noted that the pre-deposit had been made and the tax amount had already been recovered. On those facts, it held that the substantive right to pursue the appeal should not be defeated solely because of delay, and directed the appellate authority to entertain the appeal and decide it on merits without reference to limitation. Case-Laws GST Wed, 10 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751437