https://www.taxtmi.com/caselaws?id=758153 An appellate dismissal for limitation and alleged non-deposit was found unsustainable where the online portal reflected an erroneous communication date, while the appeal memo consistently showed the correct date, so the appeal was not time-barred. The record also showed deposit of the pre-deposit amount, defeating the finding of non-compliance. The HC accordingly set aside the impugned order and remanded the matter for de novo reconsideration, directing that the authority grant a personal hearing and pass a reasoned decision. en-us Tue, 27 Aug 2024 00:00:00 +0530 Fri, 09 May 2025 21:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758153 An appellate dismissal for limitation and alleged non-deposit was found unsustainable where the online portal reflected an erroneous communication date, while the appeal memo consistently showed the correct date, so the appeal was not time-barred. The record also showed deposit of the pre-deposit amount, defeating the finding of non-compliance. The HC accordingly set aside the impugned order and remanded the matter for de novo reconsideration, directing that the authority grant a personal hearing and pass a reasoned decision. Case-Laws GST Tue, 27 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758153