https://www.taxtmi.com/caselaws?id=771079 A statutory appeal was restored after the Court found the 37-day delay satisfactorily explained by efforts to remit the balance tax amount before the Block Development Officer. Applying a liberal approach to delay in filing, the Court held that the rejection of the appeal on limitation was not justified. The order refusing to entertain the appeal was set aside, and the appellate authority was directed to hear the matter on merits in accordance with law. en-us Thu, 08 May 2025 00:00:00 +0530 Fri, 06 Jun 2025 19:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771079 A statutory appeal was restored after the Court found the 37-day delay satisfactorily explained by efforts to remit the balance tax amount before the Block Development Officer. Applying a liberal approach to delay in filing, the Court held that the rejection of the appeal on limitation was not justified. The order refusing to entertain the appeal was set aside, and the appellate authority was directed to hear the matter on merits in accordance with law. Case-Laws GST Thu, 08 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771079