https://www.taxtmi.com/caselaws?id=766501 A marginally delayed appeal was rejected solely on limitation without any adjudication on merits. The High Court noted that the statutory appellate tribunal was not constituted and that the appellants were left without the ordinary appellate forum. In the peculiar facts, and in light of the explanation offered for the delay, the refusal to examine the appeal substantively was found unsustainable. The order declining to entertain the appeal on limitation was set aside, and the matter was remanded to the appellate authority for fresh consideration on merits after hearing the parties. en-us Wed, 19 Feb 2025 00:00:00 +0530 Wed, 26 Feb 2025 08:17:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766501 A marginally delayed appeal was rejected solely on limitation without any adjudication on merits. The High Court noted that the statutory appellate tribunal was not constituted and that the appellants were left without the ordinary appellate forum. In the peculiar facts, and in light of the explanation offered for the delay, the refusal to examine the appeal substantively was found unsustainable. The order declining to entertain the appeal on limitation was set aside, and the matter was remanded to the appellate authority for fresh consideration on merits after hearing the parties. Case-Laws GST Wed, 19 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766501