https://www.taxtmi.com/caselaws?id=460390 Delay in filing the statutory appeal was condoned because the appellate tribunal under the APGST Act, 2017 had not yet been constituted and a similar matter had already been allowed. The Court held that, in these circumstances, the appeal should be heard on merits rather than rejected on limitation, subject to deposit of a specified percentage of the disputed tax. The matter was remitted to the appellate authority for fresh consideration after hearing both sides, resulting in relief to the assessee. en-us Wed, 14 Jun 2023 00:00:00 +0530 Thu, 17 Apr 2025 10:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460390 Delay in filing the statutory appeal was condoned because the appellate tribunal under the APGST Act, 2017 had not yet been constituted and a similar matter had already been allowed. The Court held that, in these circumstances, the appeal should be heard on merits rather than rejected on limitation, subject to deposit of a specified percentage of the disputed tax. The matter was remitted to the appellate authority for fresh consideration after hearing both sides, resulting in relief to the assessee. Case-Laws GST Wed, 14 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460390