https://www.taxtmi.com/caselaws?id=459968 A marginal delay in filing an appeal, coupled with compliance with the prescribed pre-deposit, justified restoration of the statutory appellate remedy where the appellate forum was not yet constituted. Because deciding the writ petition on merits would have required scrutiny of records and resolution of factual questions, remand to the Appellate Authority was appropriate. The rejection of the appeal for delay was set aside, and the matter was directed to be decided on merits by the Appellate Authority within a fixed time frame. en-us Wed, 11 Sep 2024 00:00:00 +0530 Fri, 09 May 2025 18:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459968 A marginal delay in filing an appeal, coupled with compliance with the prescribed pre-deposit, justified restoration of the statutory appellate remedy where the appellate forum was not yet constituted. Because deciding the writ petition on merits would have required scrutiny of records and resolution of factual questions, remand to the Appellate Authority was appropriate. The rejection of the appeal for delay was set aside, and the matter was directed to be decided on merits by the Appellate Authority within a fixed time frame. Case-Laws GST Wed, 11 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459968