https://www.taxtmi.com/caselaws?id=764053 The court upheld the appellate authority's decision to dismiss the appeal as time-barred, citing the lack of power to condone delays beyond the statutory four-month period. However, recognizing the unique circumstances, including the transition to the GST regime and the appellants' possession of customs documents, the court allowed for a fresh opportunity. The matter was remanded for reconsideration, directing the appellants to submit their reply with relevant documents within six weeks. The adjudicating authority is instructed to provide a personal hearing and make a new decision based on the merits. en-us Tue, 24 Sep 2024 00:00:00 +0530 Thu, 02 Jan 2025 08:13:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764053 The court upheld the appellate authority's decision to dismiss the appeal as time-barred, citing the lack of power to condone delays beyond the statutory four-month period. However, recognizing the unique circumstances, including the transition to the GST regime and the appellants' possession of customs documents, the court allowed for a fresh opportunity. The matter was remanded for reconsideration, directing the appellants to submit their reply with relevant documents within six weeks. The adjudicating authority is instructed to provide a personal hearing and make a new decision based on the merits. Case-Laws GST Tue, 24 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764053