https://www.taxtmi.com/caselaws?id=766719 The HC reviewed an appeal dismissed due to a two-day delay under CGST/SGST Act, 2017. The court found the dismissal unjustified, as the appeal was filed within the 90-day statutory period. The HC set aside the order, directing the respondent to hear the appeal on merits and emphasizing the need to exercise judicial powers judiciously under Section 107, ensuring fair consideration of appeals. en-us Tue, 11 Feb 2025 00:00:00 +0530 Thu, 05 Jun 2025 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766719 The HC reviewed an appeal dismissed due to a two-day delay under CGST/SGST Act, 2017. The court found the dismissal unjustified, as the appeal was filed within the 90-day statutory period. The HC set aside the order, directing the respondent to hear the appeal on merits and emphasizing the need to exercise judicial powers judiciously under Section 107, ensuring fair consideration of appeals. Case-Laws GST Tue, 11 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766719