https://www.taxtmi.com/caselaws?id=755445 A GST appeal rejected at the threshold as time-barred was directed to be restored for consideration on merits, rather than being shut out solely on limitation. The Court noted the request for adjudication and required compliance with the statutory pre-deposit condition of 10% of the disputed tax within the stipulated time before the appeal could be entertained. The appellate order was therefore set aside and the matter remitted to the first appellate authority for fresh disposal in accordance with law, subject to the prescribed deposit. en-us Tue, 02 Jul 2024 00:00:00 +0530 Tue, 06 May 2025 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755445 A GST appeal rejected at the threshold as time-barred was directed to be restored for consideration on merits, rather than being shut out solely on limitation. The Court noted the request for adjudication and required compliance with the statutory pre-deposit condition of 10% of the disputed tax within the stipulated time before the appeal could be entertained. The appellate order was therefore set aside and the matter remitted to the first appellate authority for fresh disposal in accordance with law, subject to the prescribed deposit. Case-Laws GST Tue, 02 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755445