https://www.taxtmi.com/caselaws?id=763709 The HC allowed the writ petition challenging the dismissal of a time-barred appeal under Article 226. It held that limitation provisions should be interpreted liberally where genuine hardship is shown. Relying on precedent, the court found that Section 5 of the 1963 Act applies despite the 2017 Act, permitting extension beyond the prescribed 60-day period for filing appeals. Due to procedural irregularities and arbitrariness, the court found merit in the petitioner's case, quashing the appellate order dated 30.08.2024. en-us Fri, 20 Dec 2024 00:00:00 +0530 Thu, 24 Jul 2025 14:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763709 The HC allowed the writ petition challenging the dismissal of a time-barred appeal under Article 226. It held that limitation provisions should be interpreted liberally where genuine hardship is shown. Relying on precedent, the court found that Section 5 of the 1963 Act applies despite the 2017 Act, permitting extension beyond the prescribed 60-day period for filing appeals. Due to procedural irregularities and arbitrariness, the court found merit in the petitioner's case, quashing the appellate order dated 30.08.2024. Case-Laws GST Fri, 20 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763709