https://www.taxtmi.com/caselaws?id=757805 Delay in filing the tax appeal was condoned where notices and orders had been uploaded only in the portal section meant for additional notices and orders, which materially impaired the taxpayer's practical opportunity to notice and respond. The explanation for the late filing was accepted as genuine, and the fact that the tax demand had already been substantially discharged supported hearing the appeal on merits. Refusing to entertain the appeal in these circumstances would have denied a fair opportunity, so the appeal was directed to be taken on record and decided in accordance with law. en-us Tue, 13 Aug 2024 00:00:00 +0530 Fri, 09 May 2025 22:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757805 Delay in filing the tax appeal was condoned where notices and orders had been uploaded only in the portal section meant for additional notices and orders, which materially impaired the taxpayer's practical opportunity to notice and respond. The explanation for the late filing was accepted as genuine, and the fact that the tax demand had already been substantially discharged supported hearing the appeal on merits. Refusing to entertain the appeal in these circumstances would have denied a fair opportunity, so the appeal was directed to be taken on record and decided in accordance with law. Case-Laws GST Tue, 13 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757805