https://www.taxtmi.com/caselaws?id=762247 Kerala HC allowed writ petition challenging dismissal of belated appeal. Court held that while appeals filed beyond statutory limitation are normally not restored, extraordinary circumstances may warrant mandamus directing appellate authority to consider appeal on merits. Relying on SC precedent in B.C. Chaturvedi, HC found special circumstances justified restoration. Order dismissing appeal was set aside with direction to appellate authority to hear and dispose of appeal on merits in accordance with law. en-us Thu, 07 Nov 2024 00:00:00 +0530 Thu, 28 Nov 2024 07:48:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762247 Kerala HC allowed writ petition challenging dismissal of belated appeal. Court held that while appeals filed beyond statutory limitation are normally not restored, extraordinary circumstances may warrant mandamus directing appellate authority to consider appeal on merits. Relying on SC precedent in B.C. Chaturvedi, HC found special circumstances justified restoration. Order dismissing appeal was set aside with direction to appellate authority to hear and dispose of appeal on merits in accordance with law. Case-Laws Service Tax Thu, 07 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762247