https://www.taxtmi.com/article/detailed?id=12940 Madras High Court directed the revenue department to consider a GST appeal filed after the condonable period on its merits because the delay was due to the appellant's accountant being hospitalized, and the appeal had been dismissed solely on limitation grounds. This approach contrasts with other high court decisions that either applied the Limitation Act to condone delay where opportunity to be heard was denied, or treated the statutory appellate time-bar as excluding the Limitation Act. en-us Thu, 19 Sep 2024 08:03:05 +0530 Thu, 19 Sep 2024 08:03:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=12940 Madras High Court directed the revenue department to consider a GST appeal filed after the condonable period on its merits because the delay was due to the appellant's accountant being hospitalized, and the appeal had been dismissed solely on limitation grounds. This approach contrasts with other high court decisions that either applied the Limitation Act to condone delay where opportunity to be heard was denied, or treated the statutory appellate time-bar as excluding the Limitation Act. Articles Goods and Services Tax - GST Thu, 19 Sep 2024 08:03:05 +0530 https://www.taxtmi.com/article/detailed?id=12940