https://www.taxtmi.com/caselaws?id=758245 A marginal delay beyond the condonable period was not treated as an absolute bar where a substantive GST challenge remained to be examined, including the contention that the tax proposal had been confirmed under Section 74 despite the alleged absence of its ingredients. The HC set aside the appellate order rejecting the appeal as time-barred and directed the appellate authority to receive and decide the appeal on merits without examining limitation, thereby restoring access to the statutory appellate remedy while leaving the tax dispute open. en-us Mon, 03 Jun 2024 00:00:00 +0530 Sat, 10 May 2025 23:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758245 A marginal delay beyond the condonable period was not treated as an absolute bar where a substantive GST challenge remained to be examined, including the contention that the tax proposal had been confirmed under Section 74 despite the alleged absence of its ingredients. The HC set aside the appellate order rejecting the appeal as time-barred and directed the appellate authority to receive and decide the appeal on merits without examining limitation, thereby restoring access to the statutory appellate remedy while leaving the tax dispute open. Case-Laws GST Mon, 03 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758245