https://www.taxtmi.com/caselaws?id=756602 The SC reviewed a tax appeal rejected due to limitation under Section 107 of TNGST Act, 2017. Despite a 5-day delay in filing, the court directed the first respondent to consider the appeal on merits, emphasizing procedural technicalities should not obstruct substantive justice. The writ petition was disposed of, instructing reconsideration of the appeal without limitation constraints. en-us Tue, 30 Jul 2024 00:00:00 +0530 Thu, 08 May 2025 11:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756602 The SC reviewed a tax appeal rejected due to limitation under Section 107 of TNGST Act, 2017. Despite a 5-day delay in filing, the court directed the first respondent to consider the appeal on merits, emphasizing procedural technicalities should not obstruct substantive justice. The writ petition was disposed of, instructing reconsideration of the appeal without limitation constraints. Case-Laws GST Tue, 30 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756602