https://www.taxtmi.com/caselaws?id=754139 A tax appeal filed with a marginal delay of 14 days was not treated as fatal, and the order rejecting the appeal on limitation was set aside. The matter was remitted to the Appellate Commissioner for fresh disposal on merits and in accordance with law, with the assessee to be heard without reference to limitation. That relief was made subject to an additional pre-deposit of 20% of the disputed tax over and above the earlier 10% deposit, so the appeal could proceed to merits-based adjudication. en-us Wed, 12 Jun 2024 00:00:00 +0530 Sat, 03 May 2025 13:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754139 A tax appeal filed with a marginal delay of 14 days was not treated as fatal, and the order rejecting the appeal on limitation was set aside. The matter was remitted to the Appellate Commissioner for fresh disposal on merits and in accordance with law, with the assessee to be heard without reference to limitation. That relief was made subject to an additional pre-deposit of 20% of the disputed tax over and above the earlier 10% deposit, so the appeal could proceed to merits-based adjudication. Case-Laws GST Wed, 12 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754139