https://www.taxtmi.com/caselaws?id=760500 An appeal rejected solely on limitation in the context of COVID-19 restriction periods was set aside, as the delay was accepted to have arisen from the pandemic-related constraints and could have been examined for condonation. The HC remitted the matter to the same appellate authority for fresh adjudication, directing consideration of the Supreme Court's COVID-19 extension orders in Suo Motu Writ Petition (C) No. 3 of 2020 and requiring an opportunity of hearing to all parties. The appellate proceedings were restored for decision on limitation and merits in accordance with law. en-us Mon, 01 Jul 2024 00:00:00 +0530 Tue, 13 May 2025 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760500 An appeal rejected solely on limitation in the context of COVID-19 restriction periods was set aside, as the delay was accepted to have arisen from the pandemic-related constraints and could have been examined for condonation. The HC remitted the matter to the same appellate authority for fresh adjudication, directing consideration of the Supreme Court's COVID-19 extension orders in Suo Motu Writ Petition (C) No. 3 of 2020 and requiring an opportunity of hearing to all parties. The appellate proceedings were restored for decision on limitation and merits in accordance with law. Case-Laws GST Mon, 01 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760500