https://www.taxtmi.com/caselaws?id=765082 The SC set aside the HC's dismissal of appeals due to delay, emphasizing that the HC should not have considered the merits of the case without first addressing the delay issue. The SC found that the Appellate Tribunal erred in dismissing the appeals as time-barred, as sufficient cause for delay was demonstrated. The SC restored the appeals for consideration on merits by the Appellate Tribunal. Additionally, the SC determined that the issue of consent for the order dated 23.07.2019 should be examined by the Appellate Tribunal, not the HC. en-us Wed, 22 Jan 2025 00:00:00 +0530 Thu, 23 Jan 2025 18:46:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765082 The SC set aside the HC's dismissal of appeals due to delay, emphasizing that the HC should not have considered the merits of the case without first addressing the delay issue. The SC found that the Appellate Tribunal erred in dismissing the appeals as time-barred, as sufficient cause for delay was demonstrated. The SC restored the appeals for consideration on merits by the Appellate Tribunal. Additionally, the SC determined that the issue of consent for the order dated 23.07.2019 should be examined by the Appellate Tribunal, not the HC. Case-Laws Indian Laws Wed, 22 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765082