https://www.taxtmi.com/caselaws?id=758970 Appeal dismissed as time-barred was set aside where the appellate authority failed to consider the explanation for delay and ignored a bona fide pre-deposit; the decision explains that a ten percent pre-deposit evidenced good faith and that mere belated filing, coupled with such deposit and explanation, did not justify summary dismissal on limitation grounds, resulting in vacatur of the appellate order and restoration of the appellants right to pursue the appeal. en-us Mon, 12 Aug 2024 00:00:00 +0530 Tue, 13 Jan 2026 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758970 Appeal dismissed as time-barred was set aside where the appellate authority failed to consider the explanation for delay and ignored a bona fide pre-deposit; the decision explains that a ten percent pre-deposit evidenced good faith and that mere belated filing, coupled with such deposit and explanation, did not justify summary dismissal on limitation grounds, resulting in vacatur of the appellate order and restoration of the appellants right to pursue the appeal. Case-Laws GST Mon, 12 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758970