https://www.taxtmi.com/caselaws?id=761914 An appellate authority cannot refuse to examine a statutory appeal on limitation where the assessee had diligently pursued writ proceedings before the wrong forum and filed the appeal immediately after disposal of that writ petition. The denial of a hearing on merits was treated as unjustified in these circumstances, and the appeal was required to be considered on merits. The order rejecting the appeal as time-barred was set aside, and the first appellate authority was directed to decide the appeal expeditiously on merits. en-us Fri, 23 Aug 2024 00:00:00 +0530 Wed, 20 Nov 2024 08:47:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761914 An appellate authority cannot refuse to examine a statutory appeal on limitation where the assessee had diligently pursued writ proceedings before the wrong forum and filed the appeal immediately after disposal of that writ petition. The denial of a hearing on merits was treated as unjustified in these circumstances, and the appeal was required to be considered on merits. The order rejecting the appeal as time-barred was set aside, and the first appellate authority was directed to decide the appeal expeditiously on merits. Case-Laws GST Fri, 23 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761914