https://www.taxtmi.com/caselaws?id=458374 Delay in filing an appeal under the TNGST Act may be condoned in writ jurisdiction where equity and merits justify access to appellate review, subject to a 25% pre-deposit and filing within the time fixed by the court. Once the delayed appeal is filed with the required pre-deposit, the appellate authority must entertain and decide it on merits without rejecting it on limitation. The court also addressed filing logistics, directing that online filing facilities be made available and allowing a manual appeal copy to be filed in the interim, with upload to follow when the portal becomes available. en-us Fri, 07 Jun 2024 00:00:00 +0530 Sat, 03 May 2025 13:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458374 Delay in filing an appeal under the TNGST Act may be condoned in writ jurisdiction where equity and merits justify access to appellate review, subject to a 25% pre-deposit and filing within the time fixed by the court. Once the delayed appeal is filed with the required pre-deposit, the appellate authority must entertain and decide it on merits without rejecting it on limitation. The court also addressed filing logistics, directing that online filing facilities be made available and allowing a manual appeal copy to be filed in the interim, with upload to follow when the portal becomes available. Case-Laws GST Fri, 07 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458374