https://www.taxtmi.com/caselaws?id=754059 An appeal rejected solely on limitation could not be sustained without first considering the accompanying application for condonation of delay under Section 5 of the Limitation Act, 1963. The Court noted that the appellate authority's power to condone delay beyond the prescribed period had already been settled by the Division Bench, and found the explanation for delay sufficient on the facts. The rejection order was therefore set aside, the statutory appeal was restored to its original file and number, and the appellate authority was directed to hear and decide the appeal on merits in accordance with law. en-us Mon, 10 Jun 2024 00:00:00 +0530 Fri, 14 Jun 2024 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754059 An appeal rejected solely on limitation could not be sustained without first considering the accompanying application for condonation of delay under Section 5 of the Limitation Act, 1963. The Court noted that the appellate authority's power to condone delay beyond the prescribed period had already been settled by the Division Bench, and found the explanation for delay sufficient on the facts. The rejection order was therefore set aside, the statutory appeal was restored to its original file and number, and the appellate authority was directed to hear and decide the appeal on merits in accordance with law. Case-Laws GST Mon, 10 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754059