https://www.taxtmi.com/caselaws?id=759678 An appeal filed within the legally available extendable limitation period cannot be dismissed as time-barred on an erroneous factual premise, and a condonation request must be considered on the material before the authority. The appellate authority's limitation-based rejection was therefore unsustainable, while the objection regarding non-payment of the mandatory pre-deposit required fresh examination in accordance with law. The order was set aside, delay was condoned, and the matter was remitted for reconsideration of the merits and the pre-deposit issue. en-us Wed, 25 Sep 2024 00:00:00 +0530 Mon, 12 May 2025 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759678 An appeal filed within the legally available extendable limitation period cannot be dismissed as time-barred on an erroneous factual premise, and a condonation request must be considered on the material before the authority. The appellate authority's limitation-based rejection was therefore unsustainable, while the objection regarding non-payment of the mandatory pre-deposit required fresh examination in accordance with law. The order was set aside, delay was condoned, and the matter was remitted for reconsideration of the merits and the pre-deposit issue. Case-Laws GST Wed, 25 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759678