https://www.taxtmi.com/caselaws?id=766456 HC held that a 35-day delay in filing an appeal should be condoned in the interests of justice and remanded the matter to the second respondent for fresh consideration on merits. The court found the procedural rejection under the GST Act strict but noted the appellant had made substantial pre-deposits (including 10% of tax liability) and additional payments toward the disputed tax. The appeal was not dismissed for delay; the second respondent is directed to decide the appeal afresh, taking the facts, payments and legal requirements into account. en-us Fri, 14 Feb 2025 00:00:00 +0530 Sat, 08 Nov 2025 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766456 HC held that a 35-day delay in filing an appeal should be condoned in the interests of justice and remanded the matter to the second respondent for fresh consideration on merits. The court found the procedural rejection under the GST Act strict but noted the appellant had made substantial pre-deposits (including 10% of tax liability) and additional payments toward the disputed tax. The appeal was not dismissed for delay; the second respondent is directed to decide the appeal afresh, taking the facts, payments and legal requirements into account. Case-Laws GST Fri, 14 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766456