https://www.taxtmi.com/caselaws?id=769590 HC condoned 108-day delay in tax appeal, finding petitioner's rectification petition a bona fide attempt to resolve the issue. The court set aside the dismissal order, directing appeal be heard on merits upon deposit of 5% of disputed tax demand. The ruling emphasizes judicial discretion in considering genuine reasons for procedural delays and prioritizing substantive justice over technical impediments. en-us Wed, 02 Apr 2025 00:00:00 +0530 Thu, 05 Jun 2025 21:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=769590 HC condoned 108-day delay in tax appeal, finding petitioner's rectification petition a bona fide attempt to resolve the issue. The court set aside the dismissal order, directing appeal be heard on merits upon deposit of 5% of disputed tax demand. The ruling emphasizes judicial discretion in considering genuine reasons for procedural delays and prioritizing substantive justice over technical impediments. Case-Laws GST Wed, 02 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=769590