https://www.taxtmi.com/caselaws?id=756290 In exercise of writ jurisdiction, the Madras HC allowed the petitioner to pursue a belated statutory appeal against a GST assessment order, subject to compliance with a deposit condition. The Court held that, in appropriate cases, a time-barred appeal may be entertained on merits despite expiry of limitation, and directed filing within 30 days with deposit of 10% of the disputed tax under the GST enactments. The appellate authority was directed to decide the appeal on merits and in accordance with law without reference to limitation. The assessment order itself was not examined on merits under Article 226. en-us Thu, 27 Jun 2024 00:00:00 +0530 Tue, 06 May 2025 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756290 In exercise of writ jurisdiction, the Madras HC allowed the petitioner to pursue a belated statutory appeal against a GST assessment order, subject to compliance with a deposit condition. The Court held that, in appropriate cases, a time-barred appeal may be entertained on merits despite expiry of limitation, and directed filing within 30 days with deposit of 10% of the disputed tax under the GST enactments. The appellate authority was directed to decide the appeal on merits and in accordance with law without reference to limitation. The assessment order itself was not examined on merits under Article 226. Case-Laws GST Thu, 27 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756290