https://www.taxtmi.com/caselaws?id=763005 Delay in filing a GST appeal may be condoned in writ jurisdiction where strict adherence to the limitation period would make the statutory appellate remedy ineffective, especially when the required pre-deposit has already been made. The Punjab and Haryana High Court's view, as noted here, is that writ jurisdiction can be used to preserve a meaningful hearing on merits rather than allow the appeal to fail on delay alone. On that basis, the delay was condoned and the appellate authority was directed to reconsider the appeal on merits. en-us Thu, 05 Dec 2024 00:00:00 +0530 Wed, 11 Dec 2024 08:15:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763005 Delay in filing a GST appeal may be condoned in writ jurisdiction where strict adherence to the limitation period would make the statutory appellate remedy ineffective, especially when the required pre-deposit has already been made. The Punjab and Haryana High Court's view, as noted here, is that writ jurisdiction can be used to preserve a meaningful hearing on merits rather than allow the appeal to fail on delay alone. On that basis, the delay was condoned and the appellate authority was directed to reconsider the appeal on merits. Case-Laws GST Thu, 05 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763005