https://www.taxtmi.com/highlights?id=77623 The High Court considered a petition seeking condonation of a 34-day delay in filing an appeal to release an amount in lien and de-freeze the petitioner's bank account. The petitioner cited health issues as the reason for the delay. The court noted the lack of details in the application for condonation. The petitioner, a small-time dealer under the TNGST Act, may dispute an assessment by the second respondent. The court allowed the appeal to be entertained if the petitioner deposits 25% of the disputed tax within 30 days. The appeal will be decided on its merits without reference to the limitation period. The petition was disposed of accordingly. en-us Tue, 21 May 2024 08:21:41 +0530 Tue, 21 May 2024 14:02:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=77623 The High Court considered a petition seeking condonation of a 34-day delay in filing an appeal to release an amount in lien and de-freeze the petitioner's bank account. The petitioner cited health issues as the reason for the delay. The court noted the lack of details in the application for condonation. The petitioner, a small-time dealer under the TNGST Act, may dispute an assessment by the second respondent. The court allowed the appeal to be entertained if the petitioner deposits 25% of the disputed tax within 30 days. The appeal will be decided on its merits without reference to the limitation period. The petition was disposed of accordingly. Highlights GST Tue, 21 May 2024 08:21:41 +0530 https://www.taxtmi.com/highlights?id=77623