https://www.taxtmi.com/highlights?id=85829 HC determined the Additional Commissioner erred in adopting an overly restrictive interpretation regarding appeal filing timelines. The petitioner's contention that the appeal was timely filed despite delayed order receipt was upheld, as the 30-day condonable period provision could have been legitimately applied to hear the appeal on merits. The court emphasized that procedural technicalities should not override substantive justice. Accordingly, the Additional Commissioner's Order-in-Appeal dated 29 December 2023 was quashed and the petition was allowed, enabling consideration of the appeal on its substantive merits. en-us Tue, 18 Feb 2025 08:10:06 +0530 Tue, 18 Feb 2025 08:10:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=85829 HC determined the Additional Commissioner erred in adopting an overly restrictive interpretation regarding appeal filing timelines. The petitioner's contention that the appeal was timely filed despite delayed order receipt was upheld, as the 30-day condonable period provision could have been legitimately applied to hear the appeal on merits. The court emphasized that procedural technicalities should not override substantive justice. Accordingly, the Additional Commissioner's Order-in-Appeal dated 29 December 2023 was quashed and the petition was allowed, enabling consideration of the appeal on its substantive merits. Highlights GST Tue, 18 Feb 2025 08:10:06 +0530 https://www.taxtmi.com/highlights?id=85829