https://www.taxtmi.com/caselaws?id=764137 An appeal under the GST enactments, rejected by the appellate authority on delay, was directed to be reconsidered on merits because the Appellate Tribunal had not yet been constituted and the dispute required examination of records and factual issues. The High Court treated remand as appropriate in these circumstances and required compliance with an additional pre-deposit of 20% of the remaining tax in dispute together with costs before the appeal could proceed. The matter was therefore sent back to the appellate authority for fresh disposal on merits subject to those conditions. en-us Mon, 30 Sep 2024 00:00:00 +0530 Fri, 28 Mar 2025 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764137 An appeal under the GST enactments, rejected by the appellate authority on delay, was directed to be reconsidered on merits because the Appellate Tribunal had not yet been constituted and the dispute required examination of records and factual issues. The High Court treated remand as appropriate in these circumstances and required compliance with an additional pre-deposit of 20% of the remaining tax in dispute together with costs before the appeal could proceed. The matter was therefore sent back to the appellate authority for fresh disposal on merits subject to those conditions. Case-Laws GST Mon, 30 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764137