https://www.taxtmi.com/caselaws?id=762052 HC allowed the writ petition challenging the appellate order's rejection of an appeal on technical grounds. The court found the dismissal unjustifiable, particularly after the retrospective amendment to Rule 108. HC set aside the appellate order and directed restoration of the appeal for merit-based consideration, emphasizing procedural fairness over hyper-technical interpretations of filing requirements. en-us Mon, 18 Nov 2024 00:00:00 +0530 Wed, 14 May 2025 18:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762052 HC allowed the writ petition challenging the appellate order's rejection of an appeal on technical grounds. The court found the dismissal unjustifiable, particularly after the retrospective amendment to Rule 108. HC set aside the appellate order and directed restoration of the appeal for merit-based consideration, emphasizing procedural fairness over hyper-technical interpretations of filing requirements. Case-Laws GST Mon, 18 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762052